Neutral Citation No. - 2025:AHC:24703 Court No. - 2 Case :- WRIT - C No. - 44101 of 2023 Petitioner :- Smt. Sangeeta Devi Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Bhagwan Dutt Pandey,Vrajendra Kumar Counsel for Respondent :- C.S.C. Hon'ble Piyush Agrawal,J. 1. Heard learned counsel for the petitioner and learned Additional Chief Standing Counsel for the State-respondents. 2. By means of present petition, the petitioner is, inter alia, praying for the following relief:- "i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order dated 15.5.2023 (Annexure No. 1) passed by Deputy Commissioner (Stamp) Agra Division, Agra as well as order dated 10.05.2018 (Annexure No. 2) passed by Collector, Firozabad arising out of proceeding under Section 47 A of Indian Stamp Act. " 3. Learned counsel for the petitioner submits that the petitioner has purchased agricultural land through registered sale deed dated 25.10.2016 and paid the due stamp duty thereof. He further submits that on the basis of exparte report dated 16.11.2016, the proceedings have been initiated against which the petitioner has filed detailed objection annexing a copy of the khatauni of the relevant year however being not satisfied with the same, the impugned order dated 10.5.2018 has been passed by which the deficiency of stamp together with penalty has been imposed. The petitioner has challenged the said order in appeal, which has also been dismissed vide order dated 15.5.2023 without considering the material available on record. He submits that after purchase of the land in question, after passing almost one year, some part of the land in question was declared as abadi, therefore, the proceedings initiated against the petitioner treating whole land as non- agriculture is bad. 4. Learned counsel for the petitioner submits that at the time of execution of sale deed dated 25.10.2016, the land in question was agricultural land which is apparent from the khatauni of the relevant year but no due weightage of the same was given by the respondent authority. 5. Per contra, learned ACSC has supported the impugned orders. 6. After hearing learned counsel for the parties, the Court has perused the records. 7. Admittedly, the petitioner has purchased the land in question treating it to be agricultural land however on the basis of report dated 16.11.2016, the proceedings under Section 47 A of the Stamp Act was initiated in which the impugned orders have been passed. The petitioner has filed detailed objection annexing copy of the khatauni of the relevant year but the same has not been taken into consideration while passing the impugned order. The record further reveals that some part of the land in question was declared as abadi land on 22.10.2017 which is much after execution of the sale deed dated 25.10.2016. For levying the stamp duty, the relevant date is the date of execution of the sale deed. Once at the time of execution of sale deed, the land in question was agricultural property then the relevant date for levying stamp duty is the date of execution of sale deed. 8. In view of the facts and circumstances of the case, the matter requires re-consideration by the respondent authorities. Accordingly the impugned orders dated 15.5.2023 and 10.5.2018 are hereby quashed. 9. The writ petition is allowed. 10. The matter is remanded to the Collector, Firozabad, respondent no. 3 who, after considering the evidence filed by the petitioner as well as after giving due opportunity of hearing to all the stake holders, shall decide the matter, afresh, in accordance with law, expeditiously, preferably within a period of three months from the date of production of certified copy of this order. 11. Any amount already deposited by the petitioner shall be subject to the outcome of the fresh order passed by the Collector. Order Date :- 20.2.2025 Rahul Dwivedi/- Digitally signed by :- RAHUL DWIVEDI High Court of Judicature at Allahabad