Neutral Citation No. - 2025:AHC:19538 Court No. - 2 Case :- WRIT - C No. - 36218 of 2018 Petitioner :- Minesh Kumari Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Vishal Khandelwal Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard Sri Vishal Khandelwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 26.04.2018 passed by the respondent no.2 as well as order dated 26.07.2017 passed by the respondent no.3. 3. Learned counsel for the petitioner submits that on 22.05.2010, the shop in question situated in Kisan Bazar, Dhanipur, Aligarh was allotted in favour of the petitioner. Thereafter, on 06.06.2011, the lease deed was executed and registered for the term of 29 years & 06 months in favour of the petitioner, after paying the requisite stamp duty thereof. Further, on a report being made on 12.05.2017 to the Additional District Magistrate by the Assistant Inspector General Registration, Aligarh regarding deficiency in stamp duty U/s 33/47A of the Indian Stamp Act, 1899 with respect to the allotment dated 22.05.2010, the Additional District Magistrate relying on the said report passed the order dated 26.07.2017 holding the deficiency of stamp duty along with interest as well as imposed the penalty. Against the said order, an appeal was filed by the petitioner, which was partly allowed and thereby, the penalty amount was reduced from 1,09,270/- to Rs. 10,000/-, but the stamp deficiency was maintained. Hence, the present writ petition. 4. He further submits that the proceedings under Section 47-A read with Section 33 of the Indian Stamp Act were initiated beyond the period of limitation. He further submits that neither any approval from the State Government nor any material has been brought on record and therefore, the entire proceedings is without jurisdiction. He further submits that specific grounds were taken before the court below, but no weightage has been given to the same. In the instant writ petition, in paragraph no.9, specific ground has also been taken, which has not specifically been denied in paragraph no.6 of the counter affidavit. 5. He next submits that on this ground alone, the entire proceedings are liable to be set aside. 6. Per contra, learned Additional Chief Standing Counsel supports the impugned orders. 7. After hearing the parties, the Court has perused the record. 8. Admittedly, the lease deed was executed on 06.06.2011 and for the first time, the proceedings under Section 33/47-A of the Indian Stamp Act were initiated against the petitioner on 12.05.2017 to which the petitioner filed his objection/reply. 9. The record apparently shows that the aforesaid proceedings were initiated after more than four years, regarding which, the specific ground has been taken in paragraph no.9 of the instant writ petition, which has not specifically been denied in paragraph no.6 to the counter affidavit. 10. However, under the provision of Indian Stamp Act, aforesaid proceedings can be initiated even after passing of four years and within eight years, but for the same, approval from the State Government is required. In the case in hand, no such material has been brought on record to initiate the aforesaid proceedings beyond period of four years. Once the limitation prescribed under the Act had expired and no material has been brought on record showing that approval of the State Government for initiating the said proceedings was taken, the proceedings being barred by limitation of four years, is without jurisdiction. 11. In view of the afore-stated ground alone, the impugned orders cannot be sustained in the eyes of law and the same are hereby quashed. 12. Accordingly, the writ petition is allowed. 13. Any amount deposited by the petitioner pursuant to the impugned orders, shall be refunded to the petitioner within two months from the date of production of certified copy of this order. Order Date :- 10.2.2025 Pravesh Mishra Digitally signed by :- PRAVESH KUMAR MISHRA High Court of Judicature at Allahabad