- (1.) T. George Joseph, C. C. R. A. This is a revision against the order of Deputy Collector, Sadar Allahabad dated 27-3-2002 in which he held that the document under consideration was a revocable Power of Attorney and therefore attacts the stamp duty as conveyance as per Article 48-E of Schedule I-B of Stamp Act.
(2.) I have goen through the impugned order, and the document in question. I have also heard the learned Counsel for the revisionist and State Reppresentative. The document is titled revocable Power of Attorney and there is no mention of any consideration amount. The document has no clause which can be interpreated as a feature of an irrevocable document. The executors of the Power of Attorney enjoy their inherent right to revoke the Power of Attorney at any time when they wish to do so. The argument of the Deputy Collector that since it has not been mentioned in the document that the Power of Attorney can be terminated at any time, it is a clear indication that it is irrevocable is not sustainable. He is attributing intentions in the document which does not exist in it. A perusal of the Power of Attorney easily convinces that it is intended as a revocable Power of Attorney and the title specifically clarifies the point. Therefore the order of the Deputy Colloector dated 27-3-2000 cannot be sustained. Revision is allowed and the order dated 27-3-2000 is set aside. The document may be treated as sufficiently stamped. Revision allowed. .;