( 1 ) PETITIONER is a housing co-operative society registered as such under the provisions of the U. P. Cooperative Societies Act, 1965 and the rules made thereunder. By means of this petition under article 226 of the Constitution, the petitioner seeks quashing of orders dated 25-7-1990 and 12-7-1990 (Annexures 3 and 4 respectively to the writ petition ). The order dated 12-7-1990 (Annexure 4 to the writ petition) is an order issued by the State Government under Section 9 (1) (a) of the Indian Stamp Act, 1899 (herinafter referred as the stamp Act) read with Section 21 of the General Clauses Act, withdrawing the exemption from stamp duty chargeable on instruments executed in favour of any housing Co-operative Societies registered or deemed to be registered under, any law relating to co-operative societies for the time being in force with effect from 15th July, 1990. The order dated 25th July, 1990 (Annexure 3 to the writ petition) is in the nature of a circular issued by the Additional Secretary, Board of Revenue, Uttar Pradesh, allahabad to all Additional District Magistrates (Finance and Revenue) informing them of the government order dated 12-7-90.

( 2 ) SRI Murli