Supreme Court · 2008 INSC 247 · Decided 25 February 2008
Government of Andhra Pradesh & ORS. v. SMT. P. Laxmi Devi
- Court
- Supreme Court of India
- Citation
- 2008 INSC 247 · [2008] 3 S.C.R. 330
- Case number
- CIVIL APPEAL No. 8270/2001
- Decided
- 25 February 2008
- Bench
- H.K. SEMA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19; Registration Act; Stamp Act Section 47A, 33
Headnote
Stamp Act, 1899 - s. 47 A (as amended by Andhra ... Pradesh Act 8 of 1998) - State amendment imposing deposit c of 50% of deficit stamp duty as a condition precedent for making reference to Collector - Constitutional validity of - Held.· The provision as amended is constitutional - It is 14, 19 or any provision of the constitution - The amendment is an economic measure with aim for D plugging the loopholes for quick realization of duty- It is within the power of State Legislature - Invalid order by an authority under a statute does not make the statute itself unconstitutional
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