( 1 ) ). In this group of matters, the petitioners have challenged the order dated 6/04/1992 issued by the State Government in exercise of its powers under clause (a) of Sec. 9 of the Bombay Stamp Act, 1958 (hereinafter referred to as "the Stamp Act") superseding previous Government orders including an order dated 28/03/1987 issued under Sec. 9 (a), and providing for remission or reduction, with effect from 1/04/1992, of the duty payable on the instrument of mortgage deed, as defined in clause (p) of Sec. 2 of the Stamp Act, executed by any person on behalf of any industrial undertaking in favour of any of the Financial Institutions specified in Annexure i and also executed by or on behalf of any of the said Financial institutions, for securing repayment of loan advanced or to be advanced to such industrial undertaking.

( 2 ) ). Questions involved in these petitions are : (i) from which date the order dated 28/03/1987 stands cancelled or superseded ? and (ii) whether the order dated 6/04/1992 published in the Official Gazette on 2/07/1992 could have retrospective effect from 1/04/1992 ?

( 3 ) ). Admittedly, the order dated 6/04/1992 (Annexure "a") is published in the Officia