( 1 ) IN this appeal the vires of section 47a of Indian Stamp Act, 1899 as amended by the State of West Bengal is in question.

( 2 ) THE petitioners are landholders. They intended to convey same properties which required registration, the consideration wherefor was fixed at Rs. 1,80,000/ -. However, in view of the provisions of section 47a of the Indian Stamp Act and the Rules framed thereunder, the market value of the property was fixed at Rs. 5,65,000/- and the Registering authority directed them to pay the deficit stamp duty calculated on the basis thereof.

( 3 ) THEREAFTER these writ applications have been filed.

( 4 ) MR. P. K. Roy, the learned senior counsel appearing on behalf of the appellant, inter alia, has drawn this Court's attention to Entry 44 of List III, Entry 63 of List II and Entry 91 of List I of the 7th Schedule appended to the Constitution of India and submitted that keeping in view the aforementioned entries it is absolutely clear that whereas; Entry 91 List I and Entry 63 of List II refer to the rate of Stamp duty, Entry 44 of List III does not refer to the rate. The learned counsel, therefore, contends that the Constitution of India recogn