IN RE: R. KRISHNAN Vs. STATE

JUDGEMENT

(1.) THE petitioner who is seeking enrolment as an Advocate of this Court has filed this petition praying for the order that he might be exempted from payment of the Stamp duty payable for the entry of his name as an Advocate of this Court.

(2.) THE petitioner is a graduate in law of this University and was enrolled as an Advocate of the former Mysore High Court when Mysore was a " Part B " on. 20th January, 1955. He states that he was admitted to the roll of that Court on payment of Rs. 300 which was prescribed by the Mysore Stamp Act then in force. After Mysore became a " Part A " State as a result of the States Reorganisation Act the petitioner became an Advocate of the Mysore High Court under the proviso to Section 53(2) of the States Reorganisation Act. He claims that as he has been enrolled as an Advocate of a High Court - -the Mysore High Court -he is exempt from the payment of any Stamp duty under Article 25 of Schedule I -A of the Stamp Act as amended in the Madras State.

(3.) THE levy of Stamp duty payable on enrolment is by virtue of Article 25 of Schedule I -A of the amendments effected to the Indian Stamp Act by the Madras Act VI of 1922. This provision reads: