Neutral Citation No. - 2025:AHC:24681 Court No. - 2 Case :- WRIT - C No. - 6296 of 2023 Petitioner :- M/S Rozar Industries Ltd. Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Jay Prakash Singh Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following relief:- "i) Issue a writ, order or direction in the nature of certiorari quashing impugned order dated -09.01.2023, passed by the Board of Revenue, Uttar Pradesh (Circuit Court), Agra in Revision Case No. 936 of 2020, Computerized Case No, AG 202001000000936 (M/s Rozar Industries Ltd. Vs. State of UP) under Section 56 (1) Indian Stamp Act, 1899 as well as the order dated -04.3.2020 passed by the District Magistrate / Collector (Finance), Agra in Case No. 3038/2018, Computerized Case No. D201801010003038 (State Vs M/s Rozar Industries Ltd through Kulveer Singh), under Section 47 of the Stamp Act, Devnagar, Hariparwat Ward, Muja, Sarjepur, Tehsil & District Agra." 3. Learned counsel for the petitioner submits that petitioner has purchased a double storied residential house bearing Municipal House No. 8 B/7D (Khasara No. 253 Mi & 258 Mi) total area 1045.125 sq. meter by registered sale deed dated 4.4.2018 and paid the due stamp duty thereof treating same as residential property. He submits that after purchase of said property, an exparte spot inspection was made and report dated 6.12.2018 was submitted by the Sub Registrar mentioning therein the property in question as commercial property on the basis of which the proceedings have been initiated against the petitioner in which the impugned orders have been passed without considering the material on record. 4. He submits that the petitioner has purchased the residential plot and in support of his submission, a copy of the sanctioned map has been annexed at page no. 60 and 61 of the writ petition. 5. Per contra, learned ACSC supports the impugned orders and submits that at the time of inspection of the building in question, only vacant huge halls were found on the basis of which a presumption has been drawn that the building has to be used for commercial purposes. He submits that the petitioner has not specifically challenged the said finding in the writ petition. He further submits that the sanctioned map annexed along with the writ petition itself consists bedroom, store room, toilet, pooja room etc. but at the time of inspection only vacant huge halls were found, therefore, the proceedings have rightly been initiated. 6. After hearing learned counsel for the parties, the Court has perused the records. 7. Admittedly, the proceedings has been initiated on the basis of the report dated 6.12.2018 in which it has been found that in the first and second floor as well as in the basement huge halls were found. On perusal of the sanctioned map annexed at page no. 60 and 61 of the writ petition, it shows that the property in question was sanctioned for residential purpose which consists kitchen, store room, bedroom, pooja room etc, however at the time of inspection no division was found which itself shows the intent of the petitioner to use the property in question as commercial purpose. 8. Further, the findings recorded by the respondent authorities against the petitioner have not specifically been challenged in the writ petition and no reason has been assigned for deviating the sanctioned map annexed at page no. 61 and 62. 9. In view of above, no interference is called for by this Court in the impugned orders. 10. The writ petition lacks merit and is dismissed accordingly. Order Date :- 20.2.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad