BAR COUNCIL OF UTTAR PRADESH vs STATE OF U.P. & ANOTHER

The Supreme Court held that the imposition of stamp duty on certificates of enrolment under Section 22 of the Advocates Act, 1961, by the U.P. amendment to the Indian Stamp Act, 1899, is constitutionally valid. The Court found that the State was competent to levy such duty under Entry 44 of List III and Entry 63 of List II in the Seventh Schedule of the Constitution. The previous ruling by the High Court was set aside, affirming the State's authority to impose the stamp duty.