- (1.) Heard learned counsel for the parties.
(2.) The question involved in this writ petition is regarding payment of stamp duty on power of attorney dated 30.01.1985, copy of which is Annexure-1 to the writ petition. The matter was registered before District Stamp Officer, Bijnor as Case No.208 under Section 33 of Indian Stamp Act, State Vs. Subhash Chandra. The said case was decided on 19.07.1985 and it was held that petitioner was liable to pay Rs.17745/- as stamp deficiency, Rs.251/- as deficiency in registration fees and Rs.20,000/- as penalty. However, by subsequent order of the same authority dated 10.10.1985, penalty was reduced from Rs.20,000/- to Rs.8,000/-. Against the said order, Stamp Revision No. 52(O) of 1985-86 was filed. Chief Controlling Revenue Authority/Board of Revenue, Allahabad dismissed the revision on 03.03.1987, hence this writ petition.
(3.) The relevant provision under which stamp duty on power of attorney is to be paid is provided under Article 48 of Schedule 1-B of Indian Stamp Act as applicable in U.P. The relevant clauses of the said article are (e) and (ee), which are quoted below:- "(e) When given for consideration and authorising the attorney to sell any immovable property." "(ee) when irrevocable authority is given to the attorney to sell immovable property. "The same duty as a conveyance for the amount of the consideration." "The same duty as a conveyance on the market value of the property forming subject matter of such authority.";