( 1 ) WHETHER the proviso added to Rule 156 of U. P. Stamp Rules, 1942 (hereinafter referred to as the Rules) ultravires Articles 19 (1) (g) and 21 of the Constitution of India is the solitary question which requires our adjudication in this writ petition filed by the Stamp Vendors Association, Varansai with two prayers (i) to quash the proviso added to Rule 156 aforesaid and (ii) to command the Respondents to allow the stamp vendors to sell stamp papers of any denomination available in the Treasury within the limits of their licence.

( 2 ) RULE 156 of the Rules before the impugned amendment read as follows :-"sale of stamps to non-official vendors weekly.- Licensed vendors shall be allowed to purchase stamps from the local or branch depot ordinarily once a week equal to their estimated demand for one week, based on the average sales of the last few weeks. If after a weekly purchase, the sales of any vendor have been heavy and his stock have run short within the week, he shall be allowed to purchase on any other day of the week when the treasury is open, equal to the probable consumption for the remaining part of the week. "2. 1. By the impugned amendment at the end of this Rule following proviso has been added :-"provided that a stamp paper exceeding the value of two thousand rupees shall not be supplied to the licensed vendor. "

( 3 ) THE petitioner asserts, inter alia, that earlier the licensed stamp vendors were allowed to sell stamps not exceeding the aggregate value of Rs. 5000. 00 for one document, vesting powers in the Collector of the district to raise that limit to any higher limit; subsequently by the 40th Amendment that limit was raised to Rs. 8000. 00 conferring jurisdiction in the Board of Revenue to issue a licence in a special circumstance for any higher limit; non-judicial stamps of 23 denominations ranging between 25 paisa to Rs. 5 lacs were being printed and available but in 1991 under the orders of the Ministry of Finance, Department of Economic Affairs, New Delhi the number of deonminations of non-judicial stamps were reduced to 10 and the remaining 13 denominations including of Rs. 2 lacs and Rs. 3 lacs, were discontinued; it has also been mentioned in the Circular dated 16-9-1991 that the Government has decided to introduce non-judicial stamps of Rs. 10,000. 00, Rs. 15,000. 00, Rs. 20,000. 00 and Rs. 25,000. 00 denominations; there was no restriction on the stamp vendors that they will sell stamp papers of particular denomination only; in April, 1993 a theft took place during railway transit from Central Stamp Department, Nasik Road to Railway Head in U. P. of Rs. 5000. 00 denominations non-judicial stamps and in order to avoid abuse of those stolen stamp papers a ban was imposed for sale of non-judicial stamps of Rs. 5000. 00 denomination with effect from 18-4-1993 and instructing the District Registrars and the Sub-Registrars not to register any document executed on Rs. 5000. 00 denomination non-judicial stamps on or after that date; this ban, however, was relaxed vide order dated 6-10-1994 on this condition that stamp of Rs. 5000. 00 denomination shall be sold from the Treasury only directly to the purchaser and not through any stamp vendor; meanwhile the amended Rules were introduced permitting the licensed stamp vendors to sell Court-fee stamps and non-judicial stamps upto an aggregate value of Rs. 15,000. 00 for one document or instrument to an individual member of the public; and that stamp paper exceeding Rs. 2000. 00 shall not be supplied to the licensed vendors, meaning thereby that the stamp vendors shall sell stamp papers upto Rs. 2000 denominations only for the reasons of shortage of stamps, sale of forged stamp papers, theft of stamps, sale of stamp by stamp vendors on higher rates and artificial shortage of the stamp papers. 3. 1. The petitioner challenges the aforementioned amended Rule on the ground that it has been made without application of mind and without looking into the fact that s

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