Neutral Citation No. - 2025:AHC:130166 Court No. - 7 Case :- WRIT - C No. - 43364 of 2024 Petitioner :- Smt. Malti Devi Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Arun Kumar Tiwari,Ravi Shanker Yadav,Vinod Shanker Giri Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard learned counsel for the petitioner and learned SC for the State - respondents. 2. The instant writ petition has been filed against the impugned order dated 16.7.2024 passed by the respondent no. 2 and the impugned order dated 28.12.2020 passed by the respondent no. 3 as well as recovery citation dated 10.10.2024 issued by Tehsildar, Bilhaur, Distt. Kanpur Nagar. 3. Learned counsel for the petitioner submits that the property in question has been gifted by Kailash Nath, Smt. Sheel Katiyar, Saijal Katiyar and Ansh Katiyar in favour of the petitioner on 4.9.2017 and due stamp duty was paid thereof but the proceedings under Section 47 A (3) of the Indian Stamp Act was initiated against the petitioner in which the impugned order has been passed against which an appeal has been filed which has been dismissed without considering the material on record. 4. Learned counsel for the petitioner further submits that the instrument in question is a gift deed and the entire proceedings under Section 47 A (3) of the Indian Stamp Act is without any basis of law. He further submits that the controversy involved in the present case is squarely covered with the decisions of this Court passed in Sheel Mohan Bansal Vs. State of UP (Neurtral Citation NO. 2024:AHC:63681), Santosh Gupta Vs. State of UP and others (Neutral Citation No. 2024:AHC:118158) and Sumit Gupta Vs. State of UP and others (Writ C No. 66621 of 2010) decided on 8.3.2010). 5. Learned standing counsel could not dispute the law laid down by this Court in the aforesaid judgements. 6. In view of the facts & circumstances of the case as well as the law laid down by this Court as referred herein above, the impugned orders 16.7.2024 and 28.12.2020 as well as recovery citation dated 10.10.2024 cannot be sustained in the eyes of law and same are hereby quashed. 7. The writ petition succeeds and is allowed. 8. The authority concerned is directed to refund any amount deposited by the petitioner pursuant to the impugned orders, along with interest @ 4% per annum from the date of its deposit till the date of refund, within a period of one month from the date of production of a certified copy of this order. Order Date :- 4.8.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad