Lodha, J. -- 1. The only point for consideration here is, whether or not the Division Bench of the Madhya Pradesh High Court was justified in declaring clause (d), Article 45 of Schedule 1-A of the Indian StampAct, 1899 (for short, ‘1899 Act’) which was brought in by the Indian Stamp (Madhya Pradesh Amendment) Act, 2002 (for short, M.P. 2002 Act’) as unconstitutional being violative of Article 14 of the Constitution of India.

2. The above point arises in this way. Two writ petitions came to be filed before the Madhya Pradesh High Court. In both writ petitions initially it was prayed that clauses (f) and (f-1), Article 48, Schedule 1-A brought in the 1899 Act by section 3 of the Indian Stamp (Madhya Pradesh Amendment) Act, 1997 (for short, ‘M.P. 1997 Act’) be declared ultra vires. During the pendency of these petitions, the 1899 Act as applicable to Madhya Pradesh was further amended by the M.P. 2002 Act. The respondents, referred to as writ petitioners, amended their writ petitions and prayed that clause (d), Article 45 of Schedule 1-A of the 1899 Act as substituted by M.P. 2002 Act be declared ultra vires. The writ petitioners set up the case that original Article 48 of the