Court No. - 19 Case :- WRIT - C No. - 10672 of 2017 Petitioner :- Dr. Ramayan Yadav Respondent :- Deputy Commissioner Stamp Faizabad Mandal And Ors. Counsel for Petitioner :- S.P. Singh,Katyayan Mishra,Yogesh Singh Counsel for Respondent :- C.S.C Hon'ble Manish Mathur,J. 1. Heard Mr. Katyayan Mishra learned counsel for petitioner and learned State Counsel for opposite parties. 2. Petition has been filed challenging order dated 20th August, 2015 passed under section 47-A of the Indian Stamp Act as well as order dated 21st April, 2017 passed under Section 56 of the Act. 3. Learned counsel for petitioner submits that by means of impugned orders, the deficiency of stamp duty to the tune of Rs. 4,40,850/- has been indicated on which penalty of the same amount alongwith interest at the rate of 1.5 % per month has been imposed. 4. It is submitted that during pendency of this petition, the opposite parties have issued a notification dated 26th December, 2024 implementing a one time settlement scheme pertaining to penalty which has been imposed. On the basis of instructions, he submits that petitioner is desirous of availing himself the facility of the one time settlement. It is also submitted that the petitioner has already deposited the entire amount of deficiency except for interest, which he is ready and willing to pay till the date of deposit of the amount. 5. Learned State Counsel on the basis of instructions does not dispute the fact that a notification dated 26th December, 2024 has been issued pertaining to one time settlement of the penalty portion. 6. Learned State Counsel however submits that aforesaid scheme is only applicable on the revisions and appeals which are pending and has not been extended to writ petitions. 7. However considering the tenor of the notification dated 26th December, 2024, it is evident that the one time settlement scheme has been introduced for the purpose of resolving the pending cases pertaining to stamp duty so that the amount due to the exchequer is recovered at the earliest in order to avoid financial loss to the government. This being the purpose of the scheme it is held that the same would also be applicable to proceeding pending in writ jurisdiction. 8. Since it has been submitted that deficiency of stamp duty alongwith penalty has already been deposited by petitioner, in case his one time settlement application is allowed, the opposite party may refund the excess payment made by petitioner forthwith. 9. In view of submissions and undertaking made by learned counsel for petitioner, liberty is granted to petitioner to apply for one time settlement scheme in terms of government order dated 26th December, 2024, which if applied for shall be considered expeditiously. 10. The petitioner has waived his right with regard to the deficiency in stamp duty which he has already deposited. The amount of interest from the date of imposition of deficiency till the date of deposit of the amount by petitioner shall be calculated and intimated to him for its payment. 11. With the aforesaid directions, the petition stands disposed of. Order Date :- 14.2.2025 prabhat Digitally signed by :- PRABHAT KUMAR High Court of Judicature at Allahabad, Lucknow Bench