JUDGMENT - M.B. SHAH, C.J.:--- In this group of petitions, the petitioners have prayed that section 2(g) (iv) read with Article 25 of Schedule I of the Bombay Stamp Act, 1958 be declared unconstitutional, ultra vires the Constitution of India null void. It is also prayed that the respondents be restrained from requiring the petitioners to pay stamp duty on the amalgamation orders passed by this Court or from taking any steps against the petitioners under the provisions of the Bombay Stamp Act, 1958.

2. At the time of admission of the petitions, this Court had granted interim relief by taking usual undertakings that in the event this Court directs the petitioners, the petitioners shall pay the entire amount of stamp duty assessed without prejudice to the rights and contentions of the petitioners.

3. For appreciating the contention of the petitioners, it would be necessary to refer to section 2(g) of the Bombay Stamp Act. Section 2(g) reads as under:-

"2(g) "Conveyance" includes, -

(i) a conveyance on sale,

(ii) every instrument,

(iii) every decree or final order of any Civil Court.

(iv) every order made by the High Court under section 394 of the Companies Act, in respect of amalgamat

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