JUDGMENT

R.C. Lahoti, J.-Leave granted in SLP (C) No. 11607/2001.

2. Section 73 of the Indian Stamp Act, 1899 as incorporated by Andhra Pradesh Act No. 17 of 1986, by amending the Central Act in its application to the State, has been struck down by the High Court of Andhra Pradesh as ultra vires the provisions of the Indian Stamp Act as also of Article 14 of the Constitution. The District Registrar and Collector, Registration and Stamps Department, Hyderabad and the Assistant Registrar have come up in appeal by special leave.

Relevant Statutory Provisions under the Central Act :

3. Section 73 of the Indian Stamp Act (before the insertion of the text under the impugned State Legislation in its applicability to the State of Andhra Pradesh) reads as under:-

"73. Every public officer having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such