HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 1000331 of 2012 Court No. - 6 HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed by the petitioner challenging the order dated 21.06.2006 whereby the stamp duty deficiency was assessed against the petitioner which was directed to be paid alongwith the penalty and interest as well as the appellate order dated 26.11.2011 whereby the appeal was dismissed. 3. The facts, in brief, that emerge are that the petitioner had purchased a property which was agricultural in nature vide sale deed executed on 15.12.2005. Subsequently, based upon the inspection carried out, a view was formed that in the vicinity of the property in question there are various commercial establishments and thus, a presumption was drawn that the petitioner has not purchased the property for agricultural purposes and has purchased the same for commercial activity. Solely based upon the said, deficiency was assessed. 4. The said issue was considered by a Full Bench of this Court in the case of Pushpa Sareen v. State of U.P.; 2015 (33) LCD 1575. 5. Following the said judgment, the sole foundation for levying the stamp duty being a presumption for future use of land cannot be justified. In view thereof, both the orders dated 21.06.2006 & 26.11.2011 are quashed. Versus Counsel for Petitioner(s) : V.K. Pandey, Utkarsh Misra Counsel for Respondent(s) : C.S.C. Radhey Shyam Shukla Stamp Act. .....Petitioner(s) Upper Ayukt Judicial Faizabad Division Faizabad And Ors. .....Respondent(s) 6. Amount deposited by the petitioner shall be refunded to the petitioner on his moving an appropriate application. 7. Present petition stands allowed in above terms. September 23, 2025 nishant WRIC No. 1000331 of 2012 2 (Pankaj Bhatia,J.) Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench