BOARD OF REVENUE Vs. A M ANSARI

JUDGEMENT

(1.) THIS bunch of Civil Appeals Nos. 67-122 and 238 of 1969 by certificate granted under Article 133 (1) (b) of the Constitution by the High Court of Judicature of Andhra Pradesh at Hyderabad by its order dated 28/06/1968 against its common judgement and order dated 21/08/1967, passed in Writ Petitions Nos. 489, 491, 537 to 541, 635, 684, 685, 687, 688, 830 to 832, 561, 1219, 715 to 719, 812, 813, 1216, 677, 638, 639, 695, 853 to 856, 636,867, 870, 1146, 1285, 1260, 1261, 1284, 1292, 1293, 1294, 1309, 1310, 1340, 1447, 1697 and 1265 of 1967 which raise interesting questions of law relating to the interpretation of some of the provisions of the Indian Stamp Act 1899 and the Andhra Pradesh General Sales Tax Act, 1957 shall be disposed of by this judgment.

(2.) THE facts giving raise to these appeals are: THE Forest Department of the Government of Andhra Pradesh after giving a sale notice held, in accordance with the terms and conditions thereof, an auction in 1967 in respect of various items of forest produce viz. timber, fuel, bamboos, minor forest produce, beedi leaves, tanning barks, mohwa etc. clause 23 of the notice inter alia required the contractors to pay within 10 days of the receipt of the confirmation orders of the competent authority: (a) the balance of the 1st installment amount, as might be fixed by the Divisional Forest Officer; (b) 61/4 Per Cent of the bid amount as security deposit; (c) sales tax on the bid amount at the rates current at the time of the sale. Clause 60 of the notice provided that the contractors would at all times comply with the provisions of the Indian Stamp (Andhra Pradesh Extension and Amendment) Act XIX of 1959, and the Andhra Pradesh Court fees and Suits Valuation Act, 1956, and all the rules that might, from time to time, be in force thereunder.

(3.) ON a careful consideration of the respective stands of the parties, the High Court negatived the contentions of the appellants and allowed the petitions. Aggrieved by the judgment and order of the High Court, the appellants applied for certificate under Article 133 (1) (b) of the Constitution which, as already stated was granted to them. This is how the appeals are before us.