AIR 2015 RAJASTHAN 24

Rajasthan High Court

Hon'ble Judge(s): Arun Bhansali , J

(A) Registration Act (16 of 1908) , S.17(1)(g)— Document not compulsorily registrable - Power of attorney - Irrevocable power of attorney relating to transfer of immovable property is liable for compulsory registration - Power of attorney executed by plaintiff nowhere indicates that same was irrevocable - Trial Court without considering said aspect, presumed power of attorney as irrevocable and held same as inadmissible in evidence - Said finding of trial court, not proper. (Para 10 11) (B) Rajasthan Stamp Act (14 of 1999) , S.39, S.37, S.42— Power of attorney - Stamp duty - Plaintiff through his power of attorney holder filed suit for declaration and permanent injunction - Payment for execution of power of attorney made by petitioner at Qatar - Is of no consequence as said document was brought within Rajasthan - Document liable to payment of stamp duty under Art. 44 of Schedule attached to Stamp Act - However, order of trial Court holding power of attorney as inadmissible on ground that it did not bear requisite stamp duty - Not proper - Trial court directed to deal with power of attorney as per provisions of Ss. 37, 39, 42 of Stamp Act for determination and payment of deficit stamp duty. (Para 14 15 ....