Disposed¶9

Agraj Singh and Another v. State of U.P. Thru. Prin. Secy. Revenue Deptt. Lko and 4 Others

Allahabad HC10 Mar 2025WRIC/2140/2025

Case brief

AI extract

What is this about?

Stamp duty; Section 47-A Indian Stamp Act; residential classification of land; proximity to residential/Abadi area; adjacency to National Highway; Gata No.1850; deficient stamp duty and penalty; appellate order dated 30.08.2024; revision allowed and remand pending; Smt. Prakashwati (1996) 4 SCC 657; interim stay of impugned orders; counter affidavit; sale-deeds dated 01.02.2018 and 05.02.2018; Allahabad High Court Lucknow Bench; Manish Mathur, J.; WRIT - C No. 2140 of 2025; order dated 10.3.2025.

What did the court decide?

Interim stay of operation of impugned orders dated 12.12.2023 and 30.08.2024 till the next date of listing; opposite parties granted three weeks' time to file counter affidavit; case listed on 07.04.2025. Petition otherwise pending. ¶9

Agraj Singh and Another vs State of U.P. Thru. Prin. Secy. Revenue Deptt. Lko and 4 Others — Allahabad HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the plots could be treated as residential, and thereby subjected to enhanced/deficient stamp duty and penalty under Section 47-A of the Indian Stamp Act, solely on account of their proximity to a residential/Abadi area and adjacency to a National Highway, treating both plots as part and parcel of the same plot. +1 more

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Ratio / Principle

Prima facie, the submissions advanced by learned counsel for petitioners have force and require consideration; opposite parties granted three weeks' time to file counter affidavit.

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Key takeaways

Operation of the impugned orders dated 12.12.2023 and 30.08.2024 shall remain stayed till the next date of listing.ratio¶9
The counter affidavit shall specifically bring on record any decision taken after remand pertaining to the sale-deed executed on 05.02.2018; case listed on 07.04.2025.ratio¶8

Detailed headnote1 paragraphs

Interim order in WRIT - C No. 2140 of 2025 (High Court of Judicature at Allahabad, Lucknow Bench, Manish Mathur, J.) challenging order dated 12.12.2023 passed under Section 47-A of the Indian Stamp Act treating the property in Gata No.1850 as residential on account of its proximity to a residential/Abadi area and adjacency to a National Highway, and imposing deficient stamp duty and penalty, together with the appellate order dated 30.08.2024 rejecting the appeal. Petitioners, who purchased the single portion of land in two parts by sale-deeds dated 01.02.2018 and 05.02.2018, urged that identical proceedings concerning the plot purchased through sale-deed dated 05.02.2018 stood remanded by the revisional authority and remained pending, and relied on Smt. Prakashwati v. Chief Controlling Revenue Authority, (1996) 4 Supreme Court Cases 657, that no property can be deemed residential merely on account of proximity to a residential area. The Court found the submissions prima facie to have force and require consideration, granted the opposite parties three weeks to file a counter affidavit specifically disclosing any decision taken after remand, and stayed operation of the impugned orders dated 12.12.2023 and 30.08.2024 until the next date of listing (07.04.2025).

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Court No. - 19

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Case :- WRIT - C No. - 2140 of 2025

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Petitioner :- Agraj Singh And Another Respondent :- State Of U.P. Thru. Prin. Secy. Revenue Deptt. Lko And 4 Others Counsel for Petitioner :- Alok Srivastava Counsel for Respondent :- C.S.C.

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Hon'ble Manish Mathur,J.

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Heard learned counsel for petitioners and learned State Counsel for opposite parties.

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Petition has been filed challenging order dated 12.12.2023 passed under Section 47-A of the Indian Stamp Act treating the property in question to be residential and imposing deficient Stamp duty and penalty thereupon. Also under challenge is the appellate order dated 30.08.2024 rejecting petitioners' appeal.

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It has been submitted that the plot in question comprised in Gata No.1850 was a single portion of land and was purchased by petitioners in two parts with one sale-deed (in the present case) being executed on 01.02.2018 and the other on 05.02.2018.

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It is submitted that the plot in question has been treated to be residential only with regard to its proximity to a residential/ Abadi area. It is also submitted that the findings indicate that the plots in question are also adjacent to a National High Way and therefore also enhanced Stamp duty is payable on both the plots treating them to be part and parcel of the same plot.

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It is also submitted that with regard to sale-deed executed on 05.02.2018, notices were issued to petitioners and were challenged in revision, which was allowed and the matter was remanded for consideration afresh after affording opportunity of hearing to petitioners. The said matter is still pending consideration after remand. It is therefore submitted that until and unless the aforesaid issue is decided by the competent authority after remand, with the same propositions applicable in the present case, it was incumbent upon opposite

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parties not to have passed the impugned order till final decision in the proceedings pertaining to plot purchased through sale-deed dated 05.02.2018.

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Even otherwise it is submitted that no property can be deemed to be residential only on account of its proximity to a residential area as has been held by Hon'ble the Supreme Court in Smt. Prakashwati versus Chief Controlling Revenue Authority, Board of Revenue, U.P., Allahabad & Ors.; (1996) 4 Supreme Court Cases 657 .

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Prima facie, submissions advanced by learned counsel for petitioners have force and require consideration for which opposite parties are granted three weeks' time to file counter affidavit.

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List this case on 07.04.2025. The counter affidavit shall specifically bring on record any decision taken after remand pertaining to the saledeed executed on 05.02.2018.

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Till the next date of listing, operation of impugned orders dated 12.12.2023, 30.08.2024 shall remain stayed.

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Order Date : - 10.3.2025 Subodh/-

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Digitally signed by :- SUBODH KUMAR SINGH High Court of Judicature at Allahabad, Lucknow Bench

Agraj Singh and Another v. State of U.P. Thru. Prin. Secy. Revenue Deptt. Lko and 4 Others

Case brief

What is this about?

What did the court decide?

Agraj Singh and Another v. State of U.P. Thru. Prin. Secy. Revenue Deptt. Lko and 4 Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

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Procedural history

Parties & counsel

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