ICICI BANK Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) The petitioner has challenged the vires of subsection (1) of Section 73 of the Indian Stamp Act, as amended in the State of Madhya Pradesh. As controversy in both the matters are identical, both the cases are decided by the common order. Facts are reproduced from W.P. No.1060/2012 for the convenience.

(2.) The petitioner, in this petition, has sought for following reliefs:-

(3.) The case of petitioner is that the State of Madhya Pradesh has amended sub-section (1) of Section 73 of the Indian Stamp Act (hereinafter referred to as 'the Act'), as applicable in the State of Madhya Pradesh. The aforesaid provision empowers the Collector or any person authorised in writing by the Collector to enter upon any premises and to inspect for such purpose the registers, books, records, papers, documents and proceedings and to take such notes and extracts as he may deem necessary, without fee or charge and if necessary to seize them and impound the same under proper acknowledgment.