REGENT COMPUTRONICS PVT. LTD.

NAVEEN GUN HOUSE Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

INDU BHUSAN BOSE V. RAMA SUNDARI DEBI [REFERRED TO]
TIKA RAMJI OTHERS VS. STATE OF UTTAR PRADESH [REFERRED TO]
M P V SUNDARARAMIER AND COMPANY VS. STATE OF ANDHRA PRADESH [REFERRED TO]
STATE OF RAJASTHAN VS. G CHAWLA [REFERRED TO]
CHATURBHAI M PATEL VS. UNION OF INDIA [REFERRED TO]
RAJA JAGANNATH BAKSH SINGH VS. STATE OF UTTAR PRADESH [REFERRED TO]
STATE OF ORISSA IN BOTH THE APPEALS STATE OF ORISSA IN BOTH THE APPEALS H R S MURTHY VS. M A TULLOCH AND CO :MISRILAL JAIN:M A TULLOCH AND CO [REFERRED TO]
COMMISSIONER OF COMMERCIAL TAXES BOARD OF REVENUE MADRAS VS. RAMKISHAN SHRIKISHAN JHAVER [REFERRED TO]
HARAKCHAND RATANCHAND BANTHIA VS. UNION OF INDIA [REFERRED TO]
BAR COUNCIL OF UTTAR PRADESH VS. STATE OF UTTAR PRADESH [REFERRED TO]
FEDERATION OF HOTEL AND RESTAURANT ASSOCIATION OF INDIA VS. UNION OF INDIA [REFERRED TO]
STATE OF U P VS. BAR COUNCIL OF U P [REFERRED TO]
S ANANTHAKRISHNAN VS. STATE OF MADRAS [REFERRED TO]
NAGPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD VS. DIVISIONAL JOINT REGISTRAR CO-OPERATIVE SOCIETIES NAGPUR [REFERRED TO]

JUDGEMENT

(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 :-

(3.) It is the aforesaid amendment, the vires of which is challenged in this writ petition.

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NAVEEN GUN HOUSING Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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