N.K.MEHROTRA, J. - (1.) This is writ petition under Article 226, Constitution of India for a writ of certiorari declaring India Stamp (U. P. Second Amendment) Act, 1997 (U.P. Act No. 23 of 1998) passed by the State Legislature as ultra vires and for a mandamus directing the respondents not to realize the stamp duty on the basis of the amendment made in the Indian Stamp Act and further to renew the licence of the petitioners forthwith, without compelling them to deposit stamp duty on renewal of their licence.
(2.) The State legislature has amended Indian Stamp Act, 1899 in its application to Uttar Pradesh by Indian Stamp Act (Uttar Pradesh 2nd Amendment) Act, 1997 (Act No. 23 of 1998) by inserting a new Article 38-A In Schedule 1B to the Indian Stamp Act, 1899. Article 38-A provides for imposition of stamp duty on the document evidencing the licence or renewal of licence relating to arms or ammunitions under the provisions of the Arms Act, 1959 (Act No. 54 of 1959) which are as follows :- (A) Licence relating to following arms :- (i) Revolvers or pistols Two thousand ru-pees (ii) Rifles One thousand five hundered rupees. (iii) DBBL Weapons One thousand ru-pees (iv) SEBL Weapons One thousand ru-pees. (v) ML Weapons Two hundred ru-pees (B) Licence relating to arms or ammunitions on following Forms as set out in Schedule III to the Arms Rules, 1962 :- (i) FORM XI Ten thousand rupees (ii) FORM XII Ten thousand rupees (iii) FORM XIII Five thousand rupees (iv) FORM XIV Three thousand rupees (C) Renewal of licence relating to following arms :- (i) Revolvers or pistols One thousand ru-pees (ii) Rifles Ten thousand ru-pees (iii) DBBL Weapons Five hundered ru-pees (iv) SBBL Weapons Five hundered ru-pees (v) ML Weapons One hundered ru-pees (D) Renewal of licence relating to arms or ammunition on following Forms as set out in Schedule III to the Arms Rules, 1962:- (i) FORM XI Three thousand rupees (ii) FORM XII Three thousand rupees (iii) FORM XIII Two thousand rupees (iv) FORM XIV One thousand rupees
(3.) It is the aforesaid amendment, the vires of which is challenged in this writ petition.;