/Neutral Citation No. - 2025:AHC:64117 Court No. - 10 Case :- WRIT - C No. - 38694 of 2024 Petitioner :- Smt Daljeet Kaur Respondent :- State Of Up And 3 Others Counsel for Petitioner :- Santosh Kumar Tiwari Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard Shri Santosh Kumar Tiwari, learned counsel for the petitioner and learned Standing Counsel for the State - respondents. 2. The instant writ petition has been filed assailing the impugned order dated 21.02.2024 passed by the District Magistrate, Kanpur Nagar/respondent no.3 as well as order dated 09.07.2024 passed by the learned Commissioner/Chief Control Authority, Kanpur Region, Kanpur. 3. Learned counsel for the petitioner submits that vide registered sale deed dated 03.07.2019, the petitioner purchased an agricultural land after paying requisite stamp duty in accordance with the prevalent circle rate. Thereafter, on the basis of inspection report dated 06.11.2019, proceedings under the provisions of Indian Stamp Act were initiated against the petitioner and a notice was issued to which a detailed objection enclosing therewith the copy of the Khasra and Khatauni was filed by the petitioner, but the same was not given due weightage and the impugned order has been passed by the District Magistrate, Kanpur Nagar, holding the deficiency of stamp duty along with penalty and interest @ 1.5% per month. Being Aggrieved against the said order, the petitioner preferred an appeal specifically taking ground no.6, but while passing the order impugned by the appellate authority, no due weightage has been given to the same. Hence, this writ petition. 4. Learned counsel for the petitioner further submits that in the present writ petition, Khasra and Khatauni has been annexed which shows that at the time of purchase and after the purchase of land, agricultural activity were being undertaken. He next submits that the grounds have also been taken before this Court, but the same has not been denied in the counter affidavit. He prays for allowing the writ petition. 5. Rebutting to the said submission, learned Standing Counsel supports the impugned orders passed by the authorities. 6. After hearing the parties, the Court has perused the record. 7. It is not in dispute that the land in question has been purchased showing as an agricultural land after paying the requisite stamp duty thereof. Thereafter, on the basis of a report, proceedings under the provisions of Indian Stamp Act were initiated and a notice was issued to which a detailed reply along with copy of Khasra and Khatauni with respect of land in question, was given by the petitioner, however, the Collector while passing the order impugned did not give due weightage to the same, against which, a appeal was preferred wherein ground no.6, specific pleadings was made, but the appellate authority also did not consider the same. Hence, orders impugned cannot be sustained in the eyes of law. 8. In view of the above facts as stated, the matter requires re- consideration. 9. Accordingly, the impugned orders are hereby quashed. 10. In the result, the writ petition is allowed. The matter is remanded to the authority concerned for deciding afresh by passing a reasoned and speaking order, after hearing all the stakeholder as well as giving the due opportunity and liberty to the petitioner herein to adduce and produce relevant material and evidence in his favour, within a period of three months from the date of production of certified copy of this order. 11. In case, the matter is decided in favour of the petitioner, any amount deposited by the petitioner pursuant to the impugned orders, shall be refunded to the petitioner within a month along with interest @ 4% from the date of deposit till refund by the authority concerned. Order Date :- 25.4.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad