Court No. - 2 Case :- WRIT - C No. - 34368 of 2023 Petitioner :- Dwarika Prasad Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Rishi Kant Rai,Sriprakash Rai Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. Heard learned counsel for the petitioner and learned ACSC for the State-respondents. By means of present petition, the petitioner is assailing the order dated 30.8.2023 passed by Commissioner, Chitrakoot Dham Division, Chitrakoot in Stamp Appeal No. 642 of 2023 and the order dated 20.5.2023 passed by Additional District Magistrate (F& R) Chitrakoot in Case NO. 39 of 2022. Learned counsel for the petitioner submits that vide registered sale deed dated 29.10.2020, the petitioner has purchased a residential plot situated in Gata No. 1039 /3, Mauja Sitapur Rural, Karvi Chitrakoot (area 363.01 sq. meter) after paying due stamp duty according to prevalent circle rate. However AIG Stamp has submitted a spot inspection report dated 12.1.2022 alleging therein that property in question is having commercial value and same is not an abadi land, thereafter the notice was issued to the petitioner to which the petitioner has submitted reply but being not satisfied with the same, the Collector has passed the order dated 20.5.2023 imposing deficiency of stamp together with penalty and interest. The petitioner has challenged the said order in appeal, which has also been dismissed vide order dated 30.8.2023 on the same set of facts. Learned counsel for the petitioner submits that an exparte inspection report dated 12.1.2022 was submitted stating therein that within 50 meters of the vicinity of the property in question, commercial activity was undertaken. He submits that the property in question is not situated adjacent to the land having commercial value. He further submits that wife of the petitioner has purchased a land adjacent to the land of the petitioner and AIG (stamp), Chitrakoot Division, Chitrakoot, vide order dated 22.9.2020 passed in Stamp Appeal No. 00323 /2020 (Computerized No. D202007190000323), has treated the said land as non-commercial land. The petitioner has filed the said order before the respondent authority but no due weightage of the same has been given. Copy of the said judgement has been annexed at page no. 48 of this writ petition. He prays for allowing the present petition. Per contra, learned ACSC supports the impugned order and submits that order has rightly been passed. After hearing learned counsel for the parties, the Court has perused the records. The record shows that proceedings were initiated on the premise that the land in question is having commercial potential but residential stamp duty has been paid, therefore, the deficiency of stamp duty has been imposed. The petitioner along with reply before the appellate court has specifically filed the material to prove that the land adjacent to the plot in question was purchased by the wife of the petitioner and he has tried to justify that the said land belongs to the wife of the petitioner, which is adjacent to the land in question, has been treated as non commercial property. Once the material was placed before the authorities below, the authorities could have consider the same, while passing the impugned order. In such circumstances, the matter requires reconsideration by the authorities below. In view of above, the impugned orders dated 30.8.2023 and 20.5.2023 are set aside. The matter is remanded to the Collector, Chitrakoot, who shall decide the same, considering the materials supplied by the petitioner as well as after hearing all the stake holders, in accordance with law, expeditiously, preferably within a period of three months from the date of production of certified copy of this order. Any amount deposited by the petitioner shall be subject to the outcome of the fresh order passed by the respondent authority. The writ petition is allowed accordingly. Order Date :- 24.1.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad