Neutral Citation No. - 2025:AHC:127696 Court No. - 7 Case :- WRIT - C No. - 2709 of 2025 Petitioner :- Smt. Qamrunnisha Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Gulrez Khan,Javed Husain Khan Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. Heard learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 16.10.2024 passed by the respondent no. 2 in Case No. 738/24 as well as the impugned order dated 30.03.2024 passed by the respondent no. 3 in Case No. RST/00786/2019 and the impugned order dated 31.01.2024 passed by the respondent no. 3 in Case No. 00786/2019. Learned counsel for the petitioner submits that a suit for specific performance was instituted by one Mohd. Naim Khan pursuant to the agreement to sell dated 05.12.2005, in which a decree of permanent injunction was granted in favour of Mohd. Naim Khan vide judgement dated 02.11.2017. Pursuant to the order dated 24.10.2018 passed in the execution proceedings, a registered sale deed was executed on 04.12.2018 in favour of Mohd. Naim Khan. On the basis of some complaint, proceedings under section 47-A of the Indian Stamp Act were initiated. Thereafter, on 13.02.2019, Mohd. Naim Khan died. Vide order dated 09.11.2023, the brothers and sisters of Mohd. Naim Khan were substituted and notice was directed to be issued to the said heirs. After receipt of notice, the legal heirs of Mohd. Naim Khan filed a recall application for recall of the order dated 09.11.2023. He further submits that thereafter, without any notice or opportunity to the petitioner, the impugned order dated 03.01.2024 was passed imposing deficiency of stamp duty, together with penalty and interest, against which the petitioner filed recall application, which was dismissed vide order dated 30.03.2024, against which the petitioner preferred an appeal, which has been dismissed vide impugned order dated 16.10.2024. Learned counsel for the petitioner further submits that the proceedings were initiated against a dead person, which cannot be legally tenable and the petitioner was never put to any notice for submission of her objection, which not been considered by the authorities below. He further submits that the order dated 09.11.2023 substituting the legal heirs of Mohd. Naim Khan was recalled and the impugned order dated 31.01.2024 was passed without any notice to the petitioner. Per contra, learned ACSC supports the impugned orders. After hearing learned counsel for the parties, the Court has perused the record. The record shows that the petitioner was never put to any notice at any stage after filing the substitution application. Further, the report, which has been relied upon while passing the impugned order, was never supplied to the petitioner. In view of the peculiar facts & circumstances of the case as noted above, the impugned orders cannot be sustained in the eyes of law. The matter requires reconsideration. For the said purpose, the impugned orders passed by the authorities below are hereby quashed. The writ petition is, accordingly, allowed. The matter is remanded back to the authority concerned for deciding the issue de novo after granting due opportunity of hearing to all the stake holders, expeditiously, preferably, within a period of three months from the date of production of a certified copy of this order. Order Date :- 31.7.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad