Allahabad High Court

MATLOOBversusSTATE OF U.P. AND ANOTHER

Decided: 14 September 2026
Bench: VINOD DIWAKAR

Holding

The Court allowed the petition, granting liberty to the petitioner to deposit the deficient stamp duty in three equal monthly installments.

Summary

The petitioner, Matloob, filed a writ petition (Writ‑C No. 35469 of 2026) before the Allahabad High Court seeking to quash an order dated 29 September 2025 issued by Respondent No. 2 under Section 47‑A of the Indian Stamp Act. The order pertained to a deficiency in stamp duty payable in a separate case (No. 2176 of 2024). The petitioner argued that he was prepared to pay the deficient stamp duty but requested to do so in three equal monthly installments. The learned counsel for the petitioner, Anand Prakash Dubey and Prashant Kumar Dubey, presented this request before the Court. The Court, after hearing the parties, granted the petition by allowing the petitioner to deposit the deficient stamp duty in three equal installments and disposed of the writ petition accordingly.

Issues considered

Whether the order passed under Section 47‑A of the Indian Stamp Act can be quashed on the ground of the petitioner’s willingness to pay the deficiency in installments.

Legislation cited

Indian Stamp Act — s. 47-A

Subjects

Indian Stamp Act
Section 47-A
stamp duty deficiency
installment payment
Writ petition
High Court of Allahabad

Judgment

HIGH COURT OF JUDICATURE AT ALLAHABAD

WRIT - C No. - 35469 of 2026

Matloob
.....Petitioner(s)
Versus
State of U.P. and Another
.....Respondent(s)

Counsel for Petitioner(s) : Anand Prakash Dubey, Prashant Kumar
Dubey
Counsel for Respondent(s) : C.S.C.

Court No. - 38
HON'BLE VINOD DIWAKAR, J.

1. Heard learned counsel for the petitioner, and Shri Siddharth Singh,
learned Standing Counsel for the State-respondent.

2. The present writ petition has been filed seeking quashing of the impugned
order dated 29.09.2025 passed by respondent no. 2 in Case No. 2176 of
2024, under Section 47-A of the Indian Stamp Act.

3. At the outset, learned counsel for the petitioner submits that the petitioner
is ready and willing to deposit the deficient stamp duty in three equal
monthly installments.

4. In view of the aforesaid statement, the present writ petition stands
disposed of with liberty to the petitioner to deposit the deficient stamp duty
in three equal installments.

September 15, 2026
Shafique
(Vinod Diwakar,J.)

Digitally signed by :-
SAFIKUR RAHAMAN
High Court of Judicature at Allahabad

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