SATHIADEV J.

In all these writ petitions, the main point relates to the validity of section 2(4) of the Tamil Nadu Act 38 of 1987 by which the Indian Stamp Act, 1899, and the Registration Act, 1908, had been amended. The writ petitioners have sought for a declaration that the amendments are ultra vires, unconstitutional and void. The circular issued by the Inspector-General of Registration, Madras, dated December 9, 1988, is also assailed as illegal and invalid. The averments in the affidavit filed in the first of the writ petitions are referred to hereunder :

The petitioner is engaged in the business of constructing flats in the city of Madras. It sells undivided share of land to prospective builders/purchasers under registered sale deeds. Thereafter, the purchasers build their flats at their own expense. Hitherto, stamp duty was collected only on the value of the undivided share in the land. Consequent to the amendment of the provisions, stamp duty is demanded on the cost of proposed construction of a flat, which is unconstitutional. The consequential circular issued by the second respondent is contrary to the provisions of the Indian Stamp Act. When the transaction per