1In this writ petition, the constitutional validity of S.47 - A of Indian Stamp Act, 1899 as amended by A.P. Act No.8 of 1998 is challenged. By the said provision, the party whose document is presented for registration is required to deposit 50% of differential duty as estimated by the registering authority.

2. The petitioner had purchased land bearing S. No.594 / B situated at village Kapra of Keesara Mandal of Ranga Reddy District. Firstly, agreement of sale was entered on 25-1-1989 and as there was breach of contract in performance on the part of Vendor, a suit in O.S. No.1416/97 was filed before II Additional Senior Civil Judge, Hyderabad and the same was decreed. When the sale - deed was not executed pursuant to the decree. Execution Petition No.5/2000 was filed. An Officer of the Court was deputed to present the sale - deed which was stamped according to the directions of the Court. But, the registering authority raised objection with regard to quantum of non - judicial stamps, on which the sale - deed was engrossed. By letter No.288/2000, dated 19-2-2000, the registering authority, the Sub-Registrar Malkajigiri, Ranga Reddy District, has addressed to the Second Senior Civil