JUDGMENT Hon'ble Devendra Kumar Upadhyaya, J. The petitioner purchased a bhumidhari plot through a registered sale deed dated 13 January 2003, following which his name was mutated in the revenue records. Subsequently, on 14 September 2005, according to the petitioner, the Sub-Divisional Officer passed an order under Section 143 of the U.P.Z.A. & L.R. Act, 1950, declaring the land as non-agricultural. On 29 February 2008, a notice was issued to the petitioner by the Collector, Hardoi for the recovery of deficit stamp duty under the Indian Stamp Act, 1899. The petitioner filed an objection. The Collector, Hardoi passed an order on 15 April 2009 dropping the proceedings. Subsequently, on 7 September 2010, the Collector initiated fresh proceedings under the provisions of Section 47-A (3) of the India Stamp Act, 1899 and issued a fresh notice to the petitioner. An order was passed on 11 March 2013 for the recovery of deficit stamp duty together with penalty. Since this order was an ex parte order, it was recalled on 22 April 2013 and the proceedings are still pending before the Collector. 2. The petitioner has raised an objection on the ground that once the Collector had initiated proceedings under Section 47-A (3) of the Indian Stamp Act, 1899, which resulted in an order dropping the proceedings, it was not thereafter open to the Collector to initiate fresh proceedings by issuing a notice to show cause since there is no provision for a review. This objection has not been still adjudicated upon by the Collector. 3. In the circumstances, since the proceedings are still pending before the Collector, we direct that while disposing of the proceedings, the Collector shall specifically deal with and pass an order on the objection raised by the petitioner about the maintainability of the subsequent proceedings. 4. The petition is, accordingly, disposed of. There shall be no order as to costs.