Neutral Citation No. - 2025:AHC:32291-DB Court No. - 40 Case :- WRIT - C No. - 38201 of 2024 Petitioner :- M/S Prakash Asphaltings And Toll Highways India Limited Respondent :- The Union Of India And 8 Others Counsel for Petitioner :- Anupam Kulshreshtha Counsel for Respondent :- A.S.G.I.,C.S.C.,Mahendra Pratap,Pranjal Mehrotra Hon'ble Shekhar B. Saraf,J. Hon'ble Vipin Chandra Dixit,J. 1. Heard learned counsel for the petitioner. Sri Gireesh Ch. Tiwari, learned Standing Counsel for the State and Sri Pranjal Mehrotra, learned counsel for Union of India. 2. The writ petition under Article 226 of the Constitution of India has been filed by the petitioner with the following reliefs :- "a. To issue a writ, order or direction in the nature of certiorari quashing the show cause notice dated 21.03.2023 under Section 33 of the Indian Stamp Act, 1899 issued to the petitioner by the Collector, Basti, the respondent no. 5, through e-mail (Annexure -1 to this writ petition); b. To issue a writ, order or direction in the nature of certiorari quashing the show cause notice dated 21.03.2023 under Section 33 of the Indian Stamp Act, 1899 issued to the petitioner by the Collector, Basti, the respondent no. 5, dated 22.02.2024 issued in Case No. 1851 of 2022 (Computerized Case No. D-202217140001851) (Annexure - 2 to this writ petition); c. To issue a writ, order or direction in the nature of certiorari quashing impugned Government Order 09.12.2019 issued by the Special Secretary (Stamp & Registration), Anubhag - 2, Secretariat, U.P., Lucknow, the respondent no. 3, to the Inspector General (Stamp & Registration), Lucknow, the respondent no. 6 (Annexure - 3 to this writ petition); d. To issue a writ, order or direction in the nature of certiorari quashing the further proceedings of Case No. 1851 of 2022 (Computerized Case No. D-202217140001851), State vs. National Highways Authority of India & Others, pending in the Court of Additional district Magistrate (Finance & Revenue), Basti; e. to issue a writ, order or direction in the nature of mandamus commanding the officers of respondents not to enforce aforesaid provision to U.P. Act no. 6 of 1980 and U.P. Act no. 22 of 1998." 3. Upon perusal of the writ petition and after examining the judgments produced by counsel appearing on behalf of both the parties, we are of the view that the issue as to whether the petitioner is entitled to exemption from payment of stamp duty is a issue that can be raised by the petitioner before the Collector, Basti, who has issued the show cause notice. 4. In light of the same, we are of the view that the petitioner be allowed to file a detailed reply to the show cause notice dated March 21, 2023 before Collector, Basti. Once, such a reply is filed by the petitioner within six weeks from date, the Collector, Basti should grant opportunity of hearing to the petitioner and thereafter pass a reasoned order in accordance with law. 5. We make it clear that we are keeping all points to be argued including the point of exemption available to the petitioner open before the authority concerned. 6. With the above observation, the writ petition is disposed of. Order Date :- 6.3.2025 sailesh (Vipin Chandra Dixit, J.) (Shekhar B. Saraf, J.) Digitally signed by :- SAILESH PRAJAPATI High Court of Judicature at Allahabad