Neutral Citation No. - 2025:AHC-LKO:26590 Court No. - 8 Case :- WRIT - C No. - 4273 of 2025 Petitioner :- Sudha Agarwal Respondent :- State Of U.P. Thru. Prin. Secy. Stamp And Registration, Deptt. Lko. And Others Counsel for Petitioner :- Manu Saxena,Rajesh Chandra Dixit,Sanjai Srivastava Counsel for Respondent :- C.S.C. Hon'ble Jaspreet Singh,J. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the respondent State. This writ petition has been filed for issuance of a writ in the nature of certiorari for quashing the impugned order dated 17.2.2025 passed by the Commissioner, Lucknow Division, Lucknow/ opposite party on.2 in Stamp Appeal No.1942/2024 and order dated 9.3.2024 passed by the Collector, Lakhimpur /opposite party no.3 in Stamp Case No.691 of 2022 so far as it relates to the imposition interest and penalty. Learned counsel for the petitioner has also filed a supplementary affidavit today, which is taken on record. The impugned proceedings arises under Section 47-A of Indian Stamp Act as applicable in the State of U.P. In the aforesaid proceedings, the petitioner was found deficient of paying stamp duty for a sum of Rs.20,07,530/-. Deficiency in registration fee was noticed to the tune of Rs.2,86,790/- and a penalty of Rs.20,100/- was also imposed. The aforesaid amount in terms of the provisions of the Act is recoverable alongwith interest. The petitioner had assailed the order passed under Section 47-A of the Indian Stamp Act dated 9.3.2024 by filing an appeal which also came to be dismissed on 17.2.2025. It is in the aforesaid backdrop that the petitioner has instituted the present petition. However, after arguing at some length, it is submitted that the petitioner may be permitted to deposit the entire sum alongwith interest (except the penalty of Rs.20,100/-) within a period of one year, in instalments. Learned counsel for the respondent State submits that this is a liability on the petitioner and he is required to pay the same. However, he does not dispute the fact that since the amount is to be paid alongwith interest within the period of one year, he submits that the State is primarily is interested in recovery of the amount and in case as per the undertaking given by the petitioner on affidavit, if the same is paid, the State may not have any serious objection. Considering the same and without entering into the merits, the petition is disposed of with a direction to the petitioner to deposit a sum of Rs.5,00,000/- within a period of two weeks from today with the respondent no.3 and the remaining amount shall be paid alongwith interest in eleven equal monthly instalments. The respondent no.3 shall inform the petitioner about the amount which is to be paid by her in eleven equal monthly instalments, after adjusting the amount already paid including a sum of Rs.5,00,000/- as directed to be paid by this order of this Court. The respondent no.3 shall inform as directed above, within a week from receiving the first instalment of Rs.5 lacs. It is further clarified that in case if the petitioner fails to deposit or commits default in payment of any one instalment, the entire sum shall be recoverable from the petitioner forthwith and the petitioner shall not be entitled to get the benefit of this order. It is also clarified that while calculating the interest amount recoverable from the petitioner the deficiency of the Stamp duty and registration fee shall be considered and the penalty of Rs.20,100/- shall be excluded as that is not to be recovered. Order Date :- 6.5.2025 Shukla Digitally signed by :- ASHUTOSH KUMAR SHUKLA High Court of Judicature at Allahabad, Lucknow Bench