RAMASHANKER PATHAK Vs. COLLECTOR CENTRAL EXCISE ALLAHABAD

JUDGEMENT

(1.) THE material ques tion is whether an affidavit, where the de ponent swears and not affirms, re quires a stamp duty of Re. I/-/- as prescribed in Article 4 .of Schedule I-B of the Stamp Act, as amended by the U. P. Taxation Laws Amendment Act, 1969 (U. P. Act No. XI of 1969). Amended Article 4 runs as below:-

(2.) IT is contended before us that the U. P. Taxation Laws Amendment Act, 1969, in so far as Article 4 of Schedule I-B is concerned, is beyond the competence of the State Legislature and hence is invalid; and secondly, that Article 4 cannot apply to affidavits where the deponent has sworn the contents thereof.

(3.) ITEM 44 of List III runs as below:-