https://www.taxtmi.com/caselaws?id=173504 The Supreme Court held that the amendment to Section 73 of the Indian Stamp Act by Andhra Pradesh Act No. 17 of 1986 was unconstitutional. The provision allowing inspection and seizure of documents in private custody lacked guidelines, violated privacy rights, and principles of natural justice. It was deemed arbitrary, unreasonable, and in conflict with the Constitution, specifically Article 14 and Article 21. The Court dismissed all appeals and upheld the High Court's decision, declaring the provision ultra vires and emphasizing the importance of protecting fundamental rights. en-us Mon, 01 Nov 2004 00:00:00 +0530 Fri, 17 Jun 2016 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173504 The Supreme Court held that the amendment to Section 73 of the Indian Stamp Act by Andhra Pradesh Act No. 17 of 1986 was unconstitutional. The provision allowing inspection and seizure of documents in private custody lacked guidelines, violated privacy rights, and principles of natural justice. It was deemed arbitrary, unreasonable, and in conflict with the Constitution, specifically Article 14 and Article 21. The Court dismissed all appeals and upheld the High Court's decision, declaring the provision ultra vires and emphasizing the importance of protecting fundamental rights. Case-Laws Indian Laws Mon, 01 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173504