1. Heard S / Sri A. M. Singhwi, T.P. Singh, Rakesh Dwivedi, Senior Advocates and S / Sri Manish Goyel, S.D. Singh, Ritvik Upadhyay, V.K. Upadhyay, Vishal Kakkar, Shahid Rizvi, Rakesh Ranjan, Tripathi B.G. Bhai Advocates for the petitioner and Sri Sanjay Goswami, learned Standing Counsel for the respondents.

2. On a difference of opinion between brother Yatindra Singh, J., and brother Ran Vijay Singh, J., in six connected writ petitions M/s. Hero Motors Ltd; Dhampur Sugar Mills Ltd; M/s. Amar Ujala Publications Ltd; M/s. Telesia Trading and Finance Ltd; M/s. Prudential Merchants and Traders Ltd and M/s. Padamshree Projects, this matter has been referred for opinion to me. In the other writ petitions the question involved was the same and as such it appears the Division Bench before which these cases were being heard has tagged those cases with M/s. Hero Motors or other connected cases in which there was a difference of opinion between Brother Yatindra Singh, J., and Brother Ran Vijay Singh, J. The question substantially involved in these writ petitions has been stated by brother Yatindra Singh, J., as follows : -
"Whether any stamp duty can be charged under, Art.23 of Schedule 1 - B