Neutral Citation No. - 2025:AHC-LKO:6666 Court No. - 19 Case :- WRIT - C No. - 966 of 2025 Petitioner :- Smt Santosh Kumari Respondent :- State Of U.P. Thru. Prin. Secy., Deptt. Of Revenue, Lko. And Others Counsel for Petitioner :- Panna Lal Gupta,Shiv Prasad Chaurasia,Subrat Gupta Counsel for Respondent :- C.S.C. Hon'ble Manish Mathur,J. 1. Heard learned counsel for petitioner and Mr. Alok Srivastava, learned State Counsel for opposite parties 1 to 3. 2. Petition has been filed under Article 226 of the Constitution of India seeking challenge to order dated 23.01.2024 passed under Sections 47A of the Indian Stamp Act,1899 (hereinafter referred to as the Act of 1899) along with recovery notice dated 22.11.2024. 3. Learned State Counsel at the very outset has raised a preliminary objection regarding maintainability of this petition in view of fact that petitioner has an alternative and equally efficacious remedy of filing Appeal under Section 56 of the Act of 1899. 4. Learned counsel for petitioner does not dispute the aforesaid fact but submits that the provisions of Rule 7(3)(c) of the U.P. Stamp (Valuation of Property) Rules, 1997 have not been followed. 5. In the considered opinion of this Court, aforesaid aspect can very well be looked into by appellate authority and there does not appear to be any occasion to entertain this petition without petitioner availing himself of appellate jurisdiction. 6. In view of aforesaid, the petition is finally disposed of granting liberty to petitioner to file appeal against impugned order which may be considered and decided expeditiously in accordance with law. 7. Application for interim relief in case filed shall also be considered expeditiously. Order Date :- 31.1.2025 kvg/- Digitally signed by :- GIREESAN KV High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- GIREESAN KV High Court of Judicature at Allahabad, Lucknow Bench