(1.) This judgment will govern all similar petitions listed before us today.
(2.) Heard learned counsel for the parties.
(3.) By means of this petition the petitioner has challenged the Constitutional validity of the first proviso to Section 56(1-A) of the Indian STAMP ACT, 1899, which was inserted by the Indian Stamp (U.P. Second Amendment) Act, 2001 (U.P. Act No. 38 of 2001) copy of which is Annexure-II to the writ petition.