Small Industries Development Bank of India (Sidbi) Thru. Authorized Suman Sen vs State of U.P. Thru. Secy. Revenue Lko. and 2 Others — Allahabad HC (2026) — LawSathi Research

Small Industries Development Bank of India (Sidbi) Thru. Authorized Suman Sen vs State of U.P. Thru. Secy. Revenue Lko. and 2 Others — Allahabad HC (2026) — LawSathi Research

Outcome

Disposed

Issue for consideration

Whether, as per the D.M. Circle Rate List relied upon by the petitioner, in a conveyance deed where the land transferred exceeds 1000 sq. metres the prescribed stamp duty applies only to the first 1000 sq. metres and the remaining area in excess of 1000 sq. metres is chargeable to only 70% of the prescribed stamp duty, and whether that exemption - contended to be squarely applicable to the petitioner but allegedly ignored in the impugned judgment and orders - entitles the petitioner to refund of the excess stamp duty paid at registration. +1 more

Key takeaways

The court held that the matter requires consideration and adjourned further adjudication of the writ petition, granting the respondents four weeks to file a counter affidavit and two weeks thereafter for a rejoinder affidavit, if any; no final view was expressed on the applicability of the circle-rate exemption/directions or on the refund claim.¶22
The additional document filed along with an application was taken on record, and the registry was directed to allot the regular number to that application.¶10

Detailed headnote1 paragraphs

WRIT - C No. 12802 of 2025 | High Court of Judicature at Allahabad (Lucknow Bench) | Syed Qamar Hasan Rizvi, J. | decided February 9, 2026. SIDBI v. State of U.P. (Secy., Revenue) & 2 others. Petitioner bank challenges (i) the order dated 24.03.0225 (sic, as printed) of the Commissioner, Lucknow Division, Lucknow in Appeal No. 01173 of 2019 and (ii) the order dated 29.03.2019 of the Collector, Lucknow in Case No. 6781 of 2018, to the extent they determine/uphold a stamp-duty liability of Rs.17,89,535/- besides incidental interest and penalty; it seeks refund of excess stamp duty paid at registration of its sale deed - Rs.17,59,501.20/- per prayer (ii), urged in argument as Rs.70,59,501.20/- - with 10% simple interest per annum. Core contention: per the D.M. Circle Rate List (petitioner cites 'w.e.f. 15.12.2025'; State refers to 'general directions dated 15.12.2015'), in a conveyance deed involving land exceeding 1000 sq. m. only the first 1000 sq. m. bears the prescribed duty and the remaining excess area is chargeable at only 70% thereof; exemption allegedly ignored in the impugned orders. State (Abhishek Kumar Pandey, Additional Chief Standing Counsel): directions inapplicable as the transfer may include a building, not land alone. No statute or precedent cited. Court: matter 'requires consideration'; counter affidavit in four weeks, rejoinder two weeks thereafter; petition pending, no substantive holding expressed.

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

WRIT - C No. - 12802 of 2025

Small Industries Development Bank Of India (Sidbi) Thru. Authorized Suman Sen

.....Petitioner(s)

Versus

State Of U.P. Thru. Secy. Revenue Lko. And 2 Others

.....Respondent(s) Counsel for Petitioner(s) : Ritesh Kumar Srivastava, Abhay Raj Singh Counsel for Respondent(s) : C.S.C.

Court No. - 19

HON'BLE SYED QAMAR HASAN RIZVI, J.

The additional document filed along with an application is taken on record.

The registry is directed to allot the regular number to the said application.

Shri Ritesh Srivastava, learned counsel for petitioner and Shri Abhishek Kumar Pandey, learned Additional Chief Standing Counsel for the State are present.

by means of the present writ petition, the petitioner has challenged the order dated 24.03.0225 passed by learned Commissioner, Lucknow Division, Lucknow in Appeal No. 01173 of 2019 and the order dated 29.03.2019 passed by the learned Collector, Lucknow in Case No. 6781 of 2018 to the extent of determining /upholding a liability of Rs.17,89,535/- besides incidental interest amount and penalty, against the petitioner.

In the said writ petition, the petitioner has further prayed for the following relief:-

"(ii). by a writ of mandamus, excess stamp duty, to the tune of Rs.17,59,501.20/- already paid, inadvertently and due to oversight, by the petitioner, at the time of registration of said sale deed, may kindly be directed to be refunded to

WRIC No. 12802 of 2025

2

the petitioner.

(iii). by a writ of Mandamus, opposite parties may be directed to pay back the aforesaid sums along with 10% simple interest per annum, from the date respective deposits/payments by petitioner, to the date of their refund to the petitioner."

The contention of learned counsel for petitioner is that as per D.M. Circle Rate List "w.e.f. 15.12.2025" in a conveyance deed, where area of the land being transferred exceeds 1000 sq. meters only, while for remaining area of land in excess of 1000 sq. meters, the same is chargeable to only 70% of the prescribed stamp duty amount. He further submits that the aforesaid exemption was squarely applicable to the case of the petitioner and impugned judgment and orders were passed without taking into consideration the applicability of the same. It is further contended on behalf of the petitioner that the excess amount of Rs.70,59,501.20/- inadvertently paid at the time of registration on this count is liable to be refunded.

Shri Abhishek Kumar Pandey, learned Additional Chief Standing Counsel for the State, on the basis of instructions, submits that the general directions dated 15.12.2015, as relied upon by the petitioner, are not applicable to the present case. It is contended that, in the case of the petitioner, the transfer is not confined merely to land but may also include a building; therefore, the said directions do not apply to the petitioner’s case.

The matter requires consideration.

Learned counsel for the respondents prays for and is granted four weeks' time to file counter affidavit. Rejoinder affidavit, if any, may be filed within two weeks thereafter.

List immediately after expiry of the aforesaid period.

(Syed Qamar Hasan Rizvi,J.)

February 9, 2026 Virendra

Digitally signed by :- VIRENDRA KUMAR GUPTA High Court of Judicature at Allahabad, Lucknow Bench