Allahabad High Court

M/S VASUNDHARA CIRCLE OLD GT ROAD INFRONT OF HANUMAN MANDIRversusSTATE OF U.P. AND 3 OTHERS

Decided: 23 September 2026
Bench: VINOD DIWAKAR

Holding

The Court directed the Board of Revenue member to decide the revision within three weeks and to keep the recovery certificate in abeyance if one‑third of the amount has been deposited.

Summary

The petitioner filed a writ petition seeking a mandamus directing the Member, Board of Revenue, Circuit Court, Agra to decide the petitioner’s Revision No.158 of 2026 filed under Section 56(1)(a) of the Indian Stamp Act, 1899. The petitioner alleged that the revision had been pending without any final decision. The High Court examined whether the Board of Revenue could be compelled to decide the revision within a reasonable time. The Court held that a direction under mandamus was appropriate and ordered the respondent to decide the revision within three weeks of the certified copy of the order. Additionally, the Court directed that if the petitioner had deposited one‑third of the assessed amount, the recovery certificate issued against him should be kept in abeyance. The petition was consequently disposed with the said directions.

Issues considered

Whether the Board of Revenue, Circuit Court, Agra can be directed by mandamus to decide the petitioner’s revision under Section 56(1)(a) of the Indian Stamp Act, 1899 within a stipulated time
Whether the recovery certificate should be kept in abeyance upon partial payment by the petitioner

Legislation cited

Indian Stamp Act, 1899 — s. 56(1)(a)

Subjects

mandamus
writ petition
revision
Indian Stamp Act
Board of Revenue
procedural delay
recovery certificate

Judgment

                                             HIGH COURT OF JUDICATURE AT ALLAHABAD

                                                           WRIT - C No. - 38685 of 2026

                                    M/S Vasundhara Circle Old Gt Road Infront Of
                                    Hanuman Mandir                                                 .....Petitioner(s)
                                                                        Versus
                                    State of U.P. And 3 Others
                                                                                                 .....Respondent(s)

                                    Counsel for Petitioner(s)        : Arpit Malviya,         Awadhesh      Kumar
                                                                       Malviya
                                    Counsel for Respondent(s)        : C.S.C.

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

                                    1. Heard counsel for the petitioner and learned standing counsel representing
                                    the State-respondents.

                                    2. The present writ petition has been preferred for issuance of a direction in
                                    the nature of mandamus commanding the respondent no.2 Member, Board of
                                    Revenue, Circuit Court, Agra to decide the petitioner's Revision No.158 of
                                    2026, under Section 56(1)(a) of the Indian Stamp Act, 1899, within
                                    stipulated time.

                                    3. Learned counsel for the petitioner submits that aforesaid revision has been
                                    pending consideration before respondent no.2, but no final decision or
                                    adjudication has been made thereon till date. Therefore, a suitable direction
                                    be issued to respondent no.2 to decide the aforesaid revision expeditiously,
                                    within a stipulated time.

                                    4. In view of the facts and circumstances of the case, the present writ petition
                                    is finally disposed of with a direction to respondent no.2 Member, Board of
                                    Revenue, Circuit Court, Agra to decide the petitioner's Revision No.158 of
                                    2026, under Section 56(1)(a) of the Indian Stamp Act, 1899, within a period
                                    of three weeks from the date of production of a certified copy of this order. It
                                    is also observed that if the one third of the amount has been deposited by the
                                    petitioner, the recovery certificate issued against the petitioner shall be kept
                                    in abeyance.

                                    September 24, 2026
                                    A. Tripathi
                                                                                              (Vinod Diwakar,J.)



Digitally signed by :-
AKHILESH TRIPATHI
High Court of Judicature at Allahabad

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