Neutral Citation No. - 2025:AHC:91921 Court No. - 10 Case :- WRIT - C No. - 42458 of 2024 Petitioner :- M/S Jay Shree Enterprises Through Rohit Chauhan And Another Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Hari Keshav Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard counsel for the petitioners, learned Standing Counsel for the State-respondents and perused the records. 2. By means of the present petition, the petitioners have challenged the order dated 12.01.2024 passed by the District Collector, Meerut (respondent no.3) and order dated 19.09.2024 passed by the Board of Revenue, Circuit Court-1, Meerut (respondent no.2). 3. Counsel for the petitioners submits that an agricultural land was purchased after paying due stamp duty. The sale-deed was executed on 28.02.2023. Thereafter, a report dated 13.04.2023 was filed by respondent no.4 before respondent no.3 stating deficiency in stamp duty of Rs.25,36,400/- as well as registration fee of Rs.3,62,400/-. As a result whereof, proceedings under Section 47- A of the Indian Stamp Act was initiated against the petitioner treating the land as non-agricultural, to which the petitioner submitted a detailed reply/objection, but not being satisfied with the objection/reply, the impugned order dated 12.01.2024 was passed holding deficiency in stamp duty of Rs.25,36,400/- as well as registration fee of Rs.3,62,400/- along with fine of Rs.12,50,000/- as well as interest at the rate of 1.5 per cent per month. Being aggrieved thereby, an appeal was preferred by the petitioner. In the appeal, specific ground was taken that there is no declaration under Section 143 of U.P. Zamindari Abolition and Land Reforms Act, 1950, but without considering the same, the appeal was dismissed. 4. Counsel for the petitioner further submits that specific ground has also been taken in paragraphs 10 and 13 of the writ petition, which has been denied in paragraph 6 of the counter affidavit. In support of his submission, he has placed reliance upon a judgment of this Court in Raj Kumar Vs. State of U.P. and others, reported in 2023 SCC Online All 151, and another judgment of this Court in Mohammad Tariq Vs. State of U.P. and 2 others, passed in 33863 of 2015, vide order dated 07.01.2025. 5. Confronted with the said fact, the learned Standing Counsel could not dispute the aforesaid facts. 6. From perusal of the record, it appears that the land has been disclosed at the time of purchase and registration as agricultural land. In respect thereof, various 'Khasras' and Khataunis' were filed for the relevant period showing the standing crops thereof, but while passing the impugned order dated 12.01.2024, no weightage was given to it, against which an appeal was also filed, but the same has been dismissed and the order was confirmed. 7. This Court finds that the issue, in hand, is no more res integra as this Court in the case of Raj Kumar (supra) and Mohammad Tariq (supra) has taken the view that until and unless a declaration declaring the land as non-agricultural as per Section 143 of U.P. Zamindari Abolition and Land Reforms Act, 1950, the use and nature of land cannot be changed. 8. In view of the above facts, the impugned order cannot sustain in the eyes of law. 9. Accordingly, the order dated 12.01.2024 passed by the District Collector, Meerut (respondent no.3) and order dated 19.09.2024 passed by the Board of Revenue, Circuit Court-1, Meerut (respondent no.2) are hereby quashed. 10. It is further provided that if any amount is deposited by the petitioner, the same shall be refunded to him within a period of one month from the date of production of a certified copy of this order. 11. The petition is allowed in terms of the aforesaid orders. Order Date :- 28.5.2025 CS/- Digitally signed by :- CHANDAN SINGH High Court of Judicature at Allahabad