Allahabad High Court
M/S THE DELHI FLOUR MILLS COMPANY LIMITEDversusSTATE OF U.P. AND 4 OTHERS
- Decided
- Bench
- SIDDHARTH NANDAN
Holding
The Court ordered that the District Collector shall not take any coercive steps against the petitioner until the judgment in Appeal No. 022/2025 is delivered.
Summary
The Delhi Flour Mills Co. Ltd. filed a writ petition seeking a mandamus directing the District Collector of Gautam Budh Nagar not to take any coercive actions, such as recovery proceedings or attachment of assets, under an order dated 11‑09‑2025. The petition was filed while an appeal under Section 56(1) of the Indian Stamp Act, 1899, was pending before the Board of Revenue, with the judgment reserved. The petitioner argued that the Collector was pressing for recovery despite the pending appeal and the limited sitting days of the appellate authority, and that a stay application could not be filed. The Court noted the reservation of the judgment and the likelihood of delay, and, in the interest of justice, directed the Collector not to take any coercive steps until the appeal judgment is delivered. The writ petition was consequently disposed with the said direction.
Issues considered
- Can the High Court issue a writ of mandamus restraining the District Collector from taking coercive steps pending the delivery of a reserved judgment in an appeal under Section 56(1) of the Indian Stamp Act, 1899?
- Does the absence of a formal stay application preclude the Court from granting interim relief in such circumstances?
Legislation cited
- Indian Stamp Act, 1899 — s. 56(1)
Subjects
- Writ of Mandamus
- Stay of Execution
- Indian Stamp Act
- Section 56(1)
- Coercive Steps
- District Collector
- Appeal Pending
- Reserved Judgment
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
WRIT - C No. - 17654 of 2026
M/S The Delhi Flour Mills Company Limited
.....Petitioner(s)
Versus
State Of U.P. And 4 Others
.....Respondent(s)
Counsel for Petitioner(s) : Abhijeet Mukherji
Counsel for Respondent(s) : C.S.C.
Court No. - 38
HON'BLE SIDDHARTH NANDAN, J.
1. Heard Shri Abhijeet Mukherji, Advocate appearing on behalf of
petitioner and learned Standing Counsel for the State-respondents.
2. The present writ petition has been filed with the following prayer:
“I. To issue a writ, order or direction in the nature of Mandamus commanding the
Respondent Authorities not to take any coercive steps including recovery proceedings,
attachment of bank accounts, attachment of movable or immovable properties, or any
other coercive action against the Petitioner pursuant to the Judgement and Order
dated 11.09.2025 passed by the District Collector, Gautam Budh Nagar which is
under challenge in Appeal no. 022/2025 Computerized case no. ME20252799382, till
the decision of the said Statutory Appeal pending before the Board of Revenue / Chief
Controlling Revenue Authority, Uttar Pradesh in which at present judgement is
reserved;.
II. To issue a writ, order or direction which this Hon'ble Court made deem fit and
proper in facts and circumstances of the case.”
3. The only point which has been pressed by the learned counsel for the
petitioner is that, during the pendency of the appeal under Section 56(1) of
the Indian Stamp Act, 1899, the respondent-Authorities may be directed not
to take coercive steps. On a pointed query as to whether any stay application
has been moved by the petitioner before the appellate Authority, he has
brought to the notice of the court a letter which has been addressed to the
District Magistrate, requesting him to keep the proceedings in abeyance. He
has further submitted that the judgment has already been reserved in the
aforesaid matter.
4. However, he has submitted that though the judgment is reserved, and
WRIC No. 17654 of 2026
2
the appellate Authority is available only on two working days, there is
likelihood of delay in the delivery of judgment, and in the meantime, the
Collector is pressing for the recovery and threatening to seize the bank
account of the petitioner.
5. He further submits that there is every likelihood that petitioner shall
succeed in the appeal, in which the judgment has been reserved. However,
he has limited his prayer to the extent that till the delivery of judgment,
the respondent-Authorities may be directed not to take any coercive steps
in pursuance of the order dated 11.09.2025 passed by the respondent no.3.
6. The learned Standing Counsel has not denied the fact that the appellate
Authority only sits on two working days and since the judgment has been
reserved, the petitioner is not in a position to move a stay application; and
to which the petitioner submits that in such circumstances he was left with
no other option but to approach the respondent no.3.
7. Having regard to the aforesaid facts and circumstances, the respondent
no.3- District Collector, Tehsil Sadar, Collectorate Surajpur, Gautam
Budh Nagar, is requested not to take any coercive steps against the
petitioner, till the delivery of the judgment in Appeal No. 022 of 2025.
8. With the aforesaid observations and direction the writ petition stands
disposed off.
(Siddharth Nandan,J.)
May 6, 2026
Sumit K.
Digitally signed by :-
SUMIT KUMAR
High Court of Judicature at Allahabad
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