HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 24856 of 2024 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. List has been revised. No one appears on behalf of the respondent. Heard Shri Shashi Kant Mishra, learned Standing Counsel for the State - petitioner. The instant writ petition has been filed against the impugned order dated 31.05.2023 passed by the Deputy Commissioner, Stamp in Stamp Appeal No. 77/2022-23. Learned Standing Counsel submits that the property in question was purchased showing it to be an agricultural land by the registered sale deed dated 28.01.2017 after paying requisite stamp duty. Thereafter, a survey was conducted on 27.04.2017, in which no agricultural activity was found on the land in question; rather, the same was part of Global School and was used as such. In pursuance thereof, due notice was issued and thereafter, the Collector (Stamps) passed an order imposing deficiency of stamp duty, to gether with interest, against which the respondent preferred an appeal, which has been partly allowed vide impugned order dated 31.05.2023 without re versing the findings of fact recorded against the respondent by the Collector. Learned Standing Counsel further submits that the appellate authority has accepted the fact that part of the land purchased was used by the Global School, but still partly allowed the appeal without reversing the findings of fact recorded against the respondent by the Collector. He further submits that it is admitted that the land has been used as non-agricultural and Versus Counsel for Petitioner(s) : Alok Kumar Tripathi, Nimai Dass Counsel for Respondent(s) : Adarsh Kumar State of U.P. .....Petitioner(s) Rs Educational Society .....Respondent(s) therefore, the impugned order partly allowing the appeal is bad. After hearing learned Standing Counsel, the Court has perused the record. It is admitted fact that the land in question was purchased by the respondent - R.S. Educational Society, which was in use for non-agricultural purpose from the very day of its purchase as is evident from the survey report conducted on 27.04.2017. The said fact has not been denied at any stage. On the contrary, in the impugned order, the said fact has been admitted that the land in question was used as a part of the School. Once this finding of fact has neither been modified or reversed by the appellate court, merely the land in question was declared as non-agricultural at a later stage of time, will not of any help to the respondent, as it is admitted case that the land in question was used as non-agricultural from the date of purchase. In view of the aforesaid facts & circumstances of the case, the impugned order dated 31.05.2023 passed by the Deputy Commissioner, Stamp in Stamp Appeal No. 77/2022-23 cannot be sustained in the eyes of law. The same is hereby quashed. The writ petition succeeds and is allowed. September 12, 2025 Amit Mishra WRIC No. 24856 of 2024 2 (Piyush Agrawal,J.) Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad