M/S. Z. ENGINEERS CONSTRUCTION PVT. LTD. & ANR versus BIPIN BIHARI BEHERA & ORS.

M/S. Z. ENGINEERS CONSTRUCTION PVT. LTD. & ANR versus BIPIN BIHARI BEHERA & ORS.

Whether a power of attorney is chargeable as a conveyance under the Orissa amendment depends on the factual question whether possession was transferred at, before or after execution; that factual question must be determined on evidence at final adjudication, and accordingly the trial court and High Court orders dismissing the impounding application were set aside and the matter remitted to the trial court to decide admissibility of the POAs for insufficiency of stamp duty after evidence is led.

Parties
Appellant: M/S. Z. ENGINEERS CONSTRUCTION PVT. LTD. & ANR.; Respondent: BIPIN BIHARI BEHERA & ORS.
Jurisdiction
India
Judgment Date
14 February 2020
Procedural Posture
Civil Appeal / Appeal Against High Court Order Dismissing Application Under Order XIII Rule 8 of the Code of Civil Procedure; Challenge to High Court Order of 24.01.2019 Remitted to Trial Court
Outcome
Appeal disposed of; orders of the trial court and High Court set aside; matter remitted to the trial court to decide the objection to admissibility of the power of attorneys for being insufficiently stamped after evidence is led
Legal Topics
Impounding of Documents, Stamp Duty, Power of Attorney, Admissibility of Evidence, Transfer of Possession, Orissa Stamp Amendment (orissa Act No.1 of 2003)
Indian Stamp Act, 1899 Code of Civil Procedure, 1908 Constitutional Law (article 227) Evidence Impounding of Documents Stamp Duty Power of Attorney Admissibility of Evidence +2 more

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Parties

M/S. Z. ENGINEERS CONSTRUCTION PVT. LTD. & ANR.

Appellant

BIPIN BIHARI BEHERA & ORS.

Respondent

Procedural Posture

Civil Appeal / Appeal Against High Court Order Dismissing Application Under Order XIII Rule 8 of the Code of Civil Procedure; Challenge to High Court Order of 24.01.2019 Remitted to Trial Court

Legal Issues

  1. 1 Whether the power of attorney (POA) is to be treated as a conveyance under Article 23 of the Indian Stamp Act as amended by Orissa Act No.1 of 2003
  2. 2 Whether POAs insufficiently stamped are liable to be impounded under Section 35 and inadmissible unless stamp duty and penalty are paid
  3. 3 Whether the question of transfer of possession in relation to a POA is a question of fact to be decided at final adjudication or at the stage of admission of document

Ratio Decidendi

Whether a power of attorney is chargeable as a conveyance under the Orissa amendment depends on the factual question whether possession was transferred at, before or after execution; that factual question must be determined on evidence at final adjudication, and accordingly the trial court and High Court orders dismissing the impounding application were set aside and the matter remitted to the trial court to decide admissibility of the POAs for insufficiency of stamp duty after evidence is led.

Court Disposition

Appeal disposed of; orders of the trial court and High Court set aside; matter remitted to the trial court to decide the objection to admissibility of the power of attorneys for being insufficiently stamped after evidence is led

Orders

  • Order passed by trial court on 14.12.2018 set aside
  • Order passed by High Court of Orissa on 24.01.2019 in C.M.P. No.1534 of 2018 set aside