HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 61174 of 2015 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondent. 2. By means of present petition, the petitioner is assailing the orders dated 14.10.2015, 23.4.2015 as well as citation dated 18.6.2015. 3. Learned counsel for the petitioner submits that the petitioner has purchased the land after due disclosure of the same and paid the due stamp duty but the proceedings under Section 47 A of the Act was initiated on the ground that land in question is near the Banda -Allahabad National Highway and imposed the deficiency of stamp. He submits that respondents have duly recorded the fact that the property in question is away by 135 feet from the side of the road. He submits that the said fact has been recorded by the authorities itself but still the deficiency of stamp was levied against which an appeal has been filed, which has been dismissed without considering the material on record. Learned counsel for the petitioner submits that the land in question still holds the agricultural value as there was no declaration under Section 143 of UP Z.A. & L.R. Act. 4. Per contra, learned ACSC supports the impugned orders. 5. It is not in dispute that at the time of execution of the land in question, the land in question was an agricultural land. Specific objection was raised by the petitioner that no declaration under section 143 of the U.P. Zamindari Abolition & Land Reforms Act has been made in respect of the land in question at the time of execution of the sale deed, but the same has not been considered by the authorities below. This Court in Raj Kumar Vs. State of U.P. & Others [2023 (5) AWC 4511] has held as under: 14. Having heard the learned counsel for the parties, I find that non- Versus Counsel for Petitioner(s) : Ved Prakash Shukla Counsel for Respondent(s) : C.S.C. Anil Kumar .....Petitioner(s) State Of U.P. And 3 Others .....Respondent(s) declaration of land as Abadi under section 143 of U.P. Zamindari Abolition & Land Reforms Act, 1950 is an admitted fact. The contention of the State to the effect that the said non-declaration is not relevant in the proceedings under the Indian Stamp Act cannot be accepted for the reason that in exercise of statutory powers under the Indian Stamp Act, as applicable in the State of U.P., Uttar Pradesh Stamp (Valuation of Property) Rules, 1997 have been framed. Rule 3(1)(a) of the Rules, provide as follows: "Facts to be set forth in an instrument.-In case of an instrument relating to immovable property chargeable with an ad valorem duty, the following particulars shall also be fully and truly stated in the instrument in addition to the market value of the property- (1) In case of land- (a) included in the holding of a tenure-holder, as defined in the law relating to land tenures- (i) the Khasra number and area of each plot forming part of the subject- matter of the instrument; (ii) whether irrigated or unirrigated and if irrigated, the source of irrigation; (iii) if under cultivation whether do-fasali or otherwise; (iv) land revenue or rent whether exempted or not and payable by such tenure-holder; (v) classification of soil, supported in case of instruments exceeding twenty thousand rupees in value, by the certified copies, or extracts from the relevant revenue records issued in accordance with law; (vi) location (whether lies in an urban area, semi-urban area, or countryside); and (vii) minimum value fixed by the Collector of the district." 15. Admittedly, on the date of execution of the sale deed, the provisions of U.P. Zamindari Abolition & Land Reforms Act, 1950 were applicable. The definition of "land" as contained under section 3(14) of the U.P. Zamindari Abolition & Land Reforms Act, 1950, reads as follows: (14) "Land"[except in Sections 109, 143 and 144 and Chapter VII] means land held or occupied for purposes connected with agriculture, hoticulture or animal husbandry which includes pisciculture and poultry farming; 16. In view of the definition of land contained in the law relating to land tenures, i.e. U.P. Zamindari Abolition & Land Reforms Act, 1950, the fact that the land was not declared as Abadi under section 143 of U.P. Zamindari Abolition & Land Reforms Act, 1950 as explained under section 3(14) of the said Act, in itself becomes a relevant factor for determining the nature of land that was subject matter of instrument. This Court in various authorities has held that when the land is purchased for agricultural purposes and declaration under section 143 of the U.P. Z.A. & L.R.Act, 1950 has not been made and merely because the land is WRIC No. 61174 of 2015 2 situated in close vicinity of the non-agricultural land, the same would not loose its character as the agricultural land for the purposes of levy of stamp duty. Reference can be made to few authorities of this Court in the case of Aniruddha Kumar and Ashwini Kumar vs Chief Controlling Revenue Authority, U.P. Allahabad and another, reported in 2000 (3) AWC 2587; Smt. Sushila Verma vs State of U.P. and others reported in 2006 (2) AWC 1492 and Sudama vs Chief Controlling Authority and others, reported in 2013 (4) AWC 3571. **** 19. The observations/findings recorded in the orders impugned are also contrary to principles of burden of proof particularly, in a case where proceedings arise out of a fiscal statute. Once the State was proceeding to impose deficient stamp duty upon the petitioner, the entire burden lay upon the State to establish beyond reasonable doubt that the petitioner made some concealment at the time of getting the sale deed executed in his favour or that within a close proximity of dates, the user of the land in dispute was changed so as to levy additional stamp duty. Nothing to this effect has been brought on record, rather, not only the findings recorded in the orders impugned are contrary to the provisions of the Indian Stamp Act, 1899, as applicable in the State of U.P. as well as U.P. Stamp (Valuation of Property) Rules, 1997, but certainly contrary to the law consistently laid down by this Court. 6. In view of the facts and circumstances of the case as well as the law laid down by this Court, the impugned orders cannot be sustained in the eyes of law and same are hereby quashed. 7. The writ petition succeeds and is allowed. 8. The authority concerned is directed to refund any amount deposited by the petitioner either pursuant to the impugned orders or in pursuance of the direction made by this Court, along with interest @ 4% per annum from the date of its deposit till the date of refund, within a period of one month from the date of production of a certified copy of this order. September 4, 2025 Rahul Dwivedi/- WRIC No. 61174 of 2015 3 (Piyush Agrawal,J.) Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad