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1987 Supreme(MP) 241

N.D.OJHA, K.K.ADHIKARI
RAMKISHORI – Appellant
Versus
STATE OF M. P. – Respondent


Advocates Appeared:
R.P.AGRAWAL, S.K.DIXIT

N. D. OJHA, CJ.

( 1 ) THIS order shall govern the disposal of Misc. Petition No. 3390 of 1986, Misc. Petition No. 3521 of 1986 and Misc. Petition 3637 of 1986 also. In all these writ petitions the validity of certain amendments made in the Stamp Act (hereinafter referred to as the Act) by M. P. Act No. 8 of 1975 has been challenged. To be specific, the amendments that have been made in S. 27 and schedule I of the Act and S. 47-A as inserted in the Act by the aforesaid amendment Act No. 8 of 1975 are sought to be declared ultra vires. Section 27 of the Act after its amendment by M. P. Act No. 8 of 1975 reads as hereunder :"27. Facts affecting duty to be set forth in instrument - (1) The consideration, if any, the market value of the property and all other facts and circumstances affecting the chargeability of any instrument with duty pr the amount of the duty with which it is chargeable, shall be fully and truly set forth therein. (2) In the case of instruments relating to immovable property chargeable with an ad valorem duty on the market value of the property, and not on the value set forth, the instrument shall fully and truly set forth the annual land revenue in the case of othe










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