Neutral Citation No. - 2025:AHC-LKO:48243 Court No. - 6 Case :- WRIT - C No. - 3667 of 2022 Petitioner :- Munshi Lal Respondent :- Deputy Commissioner Stawp Devi Patan Mandal Gonda And 3 Others Counsel for Petitioner :- Awadhesh Kumar Singh,Nagendra Pratap Singh,Suraj Singh Visen Counsel for Respondent :- C.S.C. Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner as well as learned Standing Counsel for the State-respondent(s) and perused the material brought on record. 2. The present petition has been filed by the petitioner challenging an order dated 30.03.2021, whereby the stamp deficiency was assessed at Rs.1,01,000/- in exercise of powers under Section 47-A(3) of Indian Stamp Act as well as the order dated 30.03.2022, whereby the appeal preferred was dismissed. 3. Brief facts of the present case are that, the petitioner had purchased the property by virtue of his sale deed dated 23.08.2018, the said property was part of Gata No. 1438, subsequently, after two years, when exparte inspection was carried out in which, a view was found that eight plots out of the said Gata were situated on the main road and had to be assessed on the basis of per square meter rate. It is stated that on the said analogy, the plot owned by the petitioner was also assessed on the same rate and a deficiency was assessed. The petitioner preferred an appeal, which has been dismissed. 4. It is argued by counsel for the petitioner that while assessing the stamp deficiency, the entire land comprising of one Gata has been taken as one unit, which is incorrect manner of assessment. It is further argued that the report was exparte and no notice was given, although, there is a prescription that the inspection be carried out in the presence of the parties. 5. It is further argued that the petitioner had also purchased another property in the same Gata for which, the proceedings were initiated, however, the same were dropped by means of an order dated 05.10.2023, which has been filed along with the supplementary rejoinder affidavit. 6. Learned Standing Counsel, based upon the record argues that as, the land purchased by the petitioner was comprising of the same Gata, which was abutting the road, the deficiency was rightly worked out. With regard to the order dated 05.10.2023, it is stated that the same is matter on record. 7. Considering the submissions made at the bar, primafacie while assessing the stamp deficiency, the Collector has erred in treating the entire Gata as one property. The order dated 05.10.2023, clearly reflects that while assessing the stamp duty in respect of his land situate in the same Gata, the stamp duty has not been assessed. Finding the land purchased by the petitioner to be similarly situate to the land, which is subject matter of order dated 05.10.2023, the order, which is in contradiction with the order dated 05.10.2023 cannot be sustained. 8. Thus, both the orders dated 30.03.2021 and the appellate order dated 30.03.2022 are set-aside/quashed. 9. Petition is allowed in above terms. Order Date :- 18.8.2025 Praveen Digitally signed by :- PRAVEEN KUMAR High Court of Judicature at Allahabad, Lucknow Bench