Neutral Citation No. - 2025:AHC:53839 Court No. - 10 Case :- WRIT - C No. - 15350 of 2022 Petitioner :- Renu Singh Rajpoot Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Amit Kumar Upadhyay Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard Sri Amit Kumar Upadhyay, learned counsel for the petitioner and Sri A.C. Mishra, learned Additional Chief Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 20.09.2021 passed by the respondent no.2 in Case No. 00642 of 2020 and order dated 28.10.2020 passed by the respondent no.3 in Case No.05809/2019. 3. Learned counsel for the petitioner submits that a gift deed was executed by Smt. Laxmi Rajpoot (the mother-in-law of the petitioner) in favour of the petitioner on 13.09.2019. Thereafter, the mother-in-law and the father-in-law of the petitioner got expired on 29.05.2021 & 19.12.2020 respectively. Thereafter, pursuant to a reference of the Assistant Inspector General (Registration), Jhansi bearing reference no.214, dated 25.10.2019 submitted before Assistant Commissioner, Jhansi wherein deficiency of stamp duty was alleged, a stamp case was instituted against the petitioner. Pursuant to the said report, the petitioner repaid the deficiency of stamp duty. Thereafter, vide impugned order dated 28.10.2020, the stamp fee of Rs. 2,65,040/- and also the fine of Rs. 2,00,000/- was enhanced. Against the said order, an appeal was preferred by the petitioner, which was dismissed . 4. He further submits that the proceedings under Section 47-A of the Indian Stamp Act cannot be initiated in the case of gift deed. 5. The issue in hand is squarely covered by the judgment of this Court passed in the case of Sumit Gupta Vs. State of U.P. & Others (Writ-C No.66621 of 2010) as well as in Writ-C No.12365/2019 (Meera Agrawal Vs. State of U.P. & 2 others) and Writ-C No. 18282 of 2023 (Sheel Mohan Bansal Vs. State of U.P and 2 others). 6. Per contra, learned Additional Chief Standing Counsel supports the impugned orders. 7. Upon hearing the parties, the Court has perused the record. 8. It is not in dispute that the gift deed was executed in favour of the petitioner by the mother-in-law of the petitioner on 13.09.2019 whereafter the proceedings of deficiency of stamp duty were initiated under Section 47-A of the Indian Stamp Act pursuant to the reference of the authorities. 9. The issue in hand is no longer res-integra as this Court in the cases of Sumit Gupta, Meera Agrawal and Sheel Mohan Bansal (supra) has held that in case of gift deed, proceedings under Section 47-A of the Indian Stamp Act cannot be initiated. 10. In view of the above facts as stated as well as law laid down in the aforesaid judgments, the impugned orders cannot be sustained in the eyes of law and the same are hereby quashed. 11. Accordingly, the writ petition is allowed. 12. Any amount deposited by the petitioner pursuant to the impugned orders, shall be refunded to her along with interest @ 4% per annum, within a month from the date of production of certified copy of this order. Order Date :- 2.4.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad