IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTEENTH DAY OF FEBRUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH AND THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No: 22444 of 1999 BETWEEN: M/s LG Polymers India Private Limited, A Private Limited Company having its Registered office at R.R. Venkatapuram, Rep.by its Deputy General Manager (Administration and Commercial) Mr. B. Sudhakar, aged about 46 years, S/o. Shri B. Suryanarayana. Visakhapatnam - 530 029. ... PETITIONER AND 1 The Commissioner and Inspector General (R & B), Musheerabad, Hyderabad. 2 The Deputy Collector, Flying Squad Vishakapatnam & Deputy Inspector General of Registration and Stamps, D.No.50-50-35/10 Seethammadhara (West), Visakhapatnam 3 The Sub-Registrar, Gopalapatnam, Visakhapatnam. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue Writ, direction or order especially in the nature of Writ of Mandamus declaring proviso to Section 47A(1) and the first proviso to section 47 A(2) of Indian Stamp Act 1899 as arbitrary, violative of Articles 19 and 300 of the Constitution of India and declare that the same to be invalid, and also quash the impugned notice Rc.No.1/96/FS dated 24/6/1999 issued by the Second Respondent and consequently direct Respondent No.3 to register and release the document on the basis of the valuation made by the petitioner and pass such other order(s) as this Hon'ble Court deems fit and proper. Counsel for the Petitioner: MR.S.RAVI Counsel for the Respondents: GP FOR REVENUE The Court made the following: ORDER: (per Hon’ble Sri Justice V. Eswaraiah) Petitioner questions the Constitutional validity of proviso to Section 47A(1) and the first proviso to Section 47A(2) of the Indian Stamp Act, 1899 as illegal, arbitrary and violative of Articles 19 and 300 of the Constitution of India and also to consequently quash the impugned notice Rc.No.1/96/FS dated 24.06.1999 issued by the second respondent. 2. Learned counsel for the petitioner fairly submits that the Constitutional validity of Section 47A of the Indian Stamp Act the same has been upheld by the Supreme Court in GOVERNMENT OF ANDHRA PRADESH v. SMT. P. LAXMI DEVI[1]. He further submits that subsequent to the impugned notice, the second respondent passed final order under Section 47A of the Act and the same been questioned in an appeal before the District Judge, Visakhapatnam. 3. If that be so, it is open to the petitioner to pursue its remedy against the said order. The writ petition is accordingly dismissed. There shall be no order as to costs. ______________ V. ESWARAIAH, J _____________________ VILAS V. AFZULPURKAR, J February 16, 2009 DSK [1] AIR 2008 SC 1640