Neutral Citation No. - 2025:AHC-LKO:14891 Court No. - 19 Case :- WRIT - C No. - 2409 of 2025 Petitioner :- Khushnoma Khatoon And 2 Others Respondent :- State Of U.P. Thru. Prin. Secy. Revenue Deptt. U.P. Lko. And 2 Others Counsel for Petitioner :- Om Prakash Yadav,Tulsi Ram Yadav Counsel for Respondent :- C.S.C. Hon'ble Manish Mathur,J. 1. Heard learned counsel for petitioners and Mr. Alok Srivastava, learned State Counsel appearing for opposite parties. 2. Petition has been filed under Article 226 of the Constitution of India seeking challenge to order dated 04.10.2021 passed under Sections 47A of the Indian Stamp Act,1899 (hereinafter referred to as the Act of 1899) indicating deficiency in stamp duty in sale deed executed in favour of petitioners on 08.03.2016 pertaining to Gata No.199 having an area of 0.662 hectares, of which half portion has been purchased. Also under challenge is order dated 20.09.2024 passed under Section 56(1- A) of the Act of 1899 rejecting petitioners' Appeal. 3. It has been submitted by learned counsel for petitioners that the authorities have completely ignored the fact that the report dated 05.04.2019 has incorrectly indicated the aspect of construction existing in the plot and has also ignored fact that the brick kiln said to have been existing over the plot in question was in the portion of co-sharer and not of petitioners. It is, therefore, submitted that impugned orders have erroneously held the plot in question to be non-agricultural in nature. 4. Learned State Counsel has refuted the submissions advanced by learned counsel for petitioners with submission that in the objections filed by petitioners in proceedings under Section 47A of the Act of 1899, there is a clear admission of brick kiln existing in the property in question and since petitioners are also indicated as co-sharers in the property in revenue records, existence of brick kiln will also bind the petitioners. 5. Upon consideration of submissions advanced by learned counsel for the parties and perusal of material on record, particularly the impugned orders, it is evident that the plot in question has been held to be non-agricultural in nature on account of existence of brick kiln thereupon. It is a relevant fact that in paragraph 8 of the objections filed by petitioners dated 03.09.2021, the aspect of existence of brick kiln over the plot in question has been admitted although it has been stated that the said construction is in the portion of the co-sharer and not of petitioners. However, since it is admitted that there is no partition effected between co-sharers and that petitioners' names are indicated in revenue records, the said aspect would bind the petitioners as well. 6. In view of specific admission by petitioners in objections dated 03.09.2021, there does not appear to be any occasion to take a view divergent from that of impugned orders. 7. The petition therefore being devoid of merits is dismissed. Parties to bear their own costs. Order Date :- 11.3.2025 kvg/- Digitally signed by :- GIREESAN KV High Court of Judicature at Allahabad, Lucknow Bench