( 1 ) THIS is an application under Article 226 of the Constitution of India praying for the quashing of a notice issued under the Indian Stamp Act. 1899 as applicable to Tamil Nadu.

( 2 ) THE facts and circumstances relating to the making of the present application may be briefly noted.

( 3 ) THE petitioner No. 1 is a Company Incorporated under the appropriate laws of the United Kingdom. The principal place of business of the petitioner No. 1 in India is at 2. Netaji Subhas Road, Calcutta within the jurisdiction of this Court. The petitioner No. 2 is the agent of the petitioner No. 1 in respect of its business in India.

( 4 ) BESIDES the petitioner No. 1, the petitioner No, 2 was also the agent of the following Companies incorporated under the appropriate laws of United Kingdom for their business in India. 1. The Consolidated Tea and Lands Co (India) Limited. 2. The Amalgamated Tea Associates Co. Ltd. 3. The Kanan Devan Hills Produce Co. Ltd. 4. Achabam Tea Co. Ltd. 5. The Borhat Tea Co. Ltd. 6. The Chubwa Tea Co. Ltd.

( 5 ) BY an agreement dated the 30th Dec. , 1975 between the petitioner No. 1 and the Companies mentioned in the immediate, preceding paragraph h