Distt. Registrar & Collector, ... vs Canara Bank Etc

The Supreme Court upheld the High Court of Andhra Pradesh's decision to strike down Section 73 of the Indian Stamp Act, 1899 as amended by Andhra Pradesh Act No. 17 of 1986, ruling it ultra vires Article 14 of the Constitution. The Court emphasized that the amendment expanded the definition of 'public officer' and the scope of inspection beyond the original intent of the Central Act, thereby violating the principles of equality and non-arbitrariness. The appeal by the District Registrar and Collector was dismissed, affirming the High Court's judgment.