https://www.taxtmi.com/caselaws?id=164134 The Supreme Court upheld the Andhra Pradesh amendment to the proviso to Section 47A of the Indian Stamp Act, 1899, which requires deposit of 50% of the deficit duty before reference to the Collector. It treated the provision as a fiscal measure aimed at preventing stamp duty evasion and ensuring prompt revenue collection, and applied the presumption of constitutionality with greater judicial deference in economic legislation. The Court also held that hardship, possible abuse in individual cases, or a potentially arbitrary demand does not invalidate the provision itself, since an unconstitutional application is distinct from an unconstitutional law. The challenge under Articles 14 and 19(1)(g) therefore failed. en-us Mon, 25 Feb 2008 00:00:00 +0530 Wed, 10 Sep 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164134 The Supreme Court upheld the Andhra Pradesh amendment to the proviso to Section 47A of the Indian Stamp Act, 1899, which requires deposit of 50% of the deficit duty before reference to the Collector. It treated the provision as a fiscal measure aimed at preventing stamp duty evasion and ensuring prompt revenue collection, and applied the presumption of constitutionality with greater judicial deference in economic legislation. The Court also held that hardship, possible abuse in individual cases, or a potentially arbitrary demand does not invalidate the provision itself, since an unconstitutional application is distinct from an unconstitutional law. The challenge under Articles 14 and 19(1)(g) therefore failed. Case-Laws VAT / Sales Tax Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164134