THE HON’BLE Ms. JUSTICE G. ROHINI WRIT PETITION No.17171 OF 1996 ORAL ORDER: Heard both sides. This writ petition is filed seeking a declaration that the proceedings dated 20.5.1994 issued by the 1st respondent is arbitrary and illegal. An identical question has already been considered by a Division Bench of this Court in Canara Bank v. District Registrar[1], wherein Section 73 of the Indian Stamp Act, as amended by A.P. Act 17 of 1986 and the Rules made thereunder was declared ultra vires. In view of the ratio laid down by the Division Bench in the above case, the impugned order as well as the consequential demand notice cannot be sustained. Accordingly, the impugned demand notice is set aside and the writ petition is allowed. No costs. ______________ (G. ROHINI, J.) 19th December, 2006. Kgr THE HON’BLE Ms. JUSTICE G. ROHINI WRIT PETITION No. 17171 OF 1996 19th December, 2006. Between: The Anakapalli Cooperative Sugars Limited No.W/41, Thummapala, Anakapalli R.S., Visakhapatnam district, represented by its Managing Director – Shri P. Bathi Reddy. .. Petitioner. And The Deputy Inspector General of Registration and Stamps, Visakhapatnam and another. .. Respondents. [1] 1997(4) ALD 202 (DB).