( 1 ) PETITIONER in the case on hand is seeking for the following prayers:"1. To issue a writ of certiorari to quash annexures-b and d and the entire proceedings emanated from the respondents 1, 2 and 3, and2. TO issue writ of prohibition against-respondents 1 to 3 from proceeding against the writ petitioner under the colour of Karnataka Stamp Act, Section 45-a, beyond Indian Registration Act, since the respondents 1 to 3, have acted without jurisdiction, and3. TO declare or strike down the proviso to sub-section (5) of Section 45-a, as unconstitutional".

( 2 ) PETITIONER presented a sale deed 19-1-1998 in which the market value of the property was shown for 6 acres and 18 guntas valued at Rs. 4,40,000/ -. Respondent 3, the sub-registrar received the document and accepted the market value without raising any objection whatsoever. The document was registered on 19-1-1998. Subsequently the respondent referred the matter to the deputy commissioner on the ground of undervaluation of the document for investigation in terms of Section 45-a of the Karnataka Stamp Act, 1957 (for short "the act" ). The deputy commissioner accepted the same and passed an order on 2-9-2000. P