DIST. REGISTRAR & COLL.,HYDERABAD vs CANARA BANK ETC

The Supreme Court upheld the High Court'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 term 'public officer' must be defined in accordance with the provisions of the Central Act, ensuring that the power to inspect documents is limited to those in the custody of public officers. The judgment clarified that the amendments made by the State Act did not align with the original legislative intent of the Central Act, thereby affirming the High Court's interpretation.