( 1 ) THIS judgment will govern all similar petitions listed before us today.

( 2 ) HEARD learned counsel for the parties.

( 3 ) BY means of this petition the petitioner has challenged the Constitutional validity of the first proviso to Section 56 (1-A) of the indian STAMP ACT, 1899, which was inserted by the Indian Stamp (U. P. Second Amendment)Act, 2001 (U. P. Act No. 38 of 2001) copy of which is Annexure-II to the writ petition.

( 4 ) THE facts of this case are that by a sale deed dated 1-8-2001 Annexure-2 to the writ petition one Deepak Kumar transferred the land in question to the petitioner. The sub-Registrar, Karchhana, District allahabad made a reference to the District magistrate, Allahabad vide Annexure-3 to the writ petition stating that the Stamp duty on the document was Rs. 1,17,900/- but the petitioner had paid only Rs. 23,400/-hence the deficiency in the stamp duty was rs. 94,500/ -. The petitioner filed an objection dated 8-5-2002 before the respondent no. 2 vide Annexure-4 to the writ petition alleging that there was no deficiency. The respondent No. 2 however, by order dated 30-11 -2002 Annexure-7 held that there was deficiency of Rs. 94,500/- which should be reco

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