ORDER

This matter relates to a question of impounding a power of attorney executed outside India and presented in India for use in proceedings in the Supreme Court. The question turns upon interpretation of Sections 3(c) 11, 18, 32 and 42 of the Stamp Act, 1899.

2. An order was passed on the last occasion on 3.11.2000, impounding the Power of Attorney dated 3-11-2000 and levying maximum penalty alongwith stamp duty and directing deposit of a sum of Rs.110/- in the treasury. Directions were also issued to the treasury to give the receipted chalan on the same day. That order reads as follows :-

"This application has been filed by the petitioner under Section 11 of the Indian Arbitration and Conciliation Act, 1996.

At the time of hearing of this application learned counsel for the respondent has raised an objection that the general power of attorney dated 15.12.1997 issued by the petitioner company of Malaysia in favour of Mr. Noor Amiruddin Bin Mohd. Nordin, Senior Vice President/General Manager, South Asian Region executed at Kualalumpur has not been properly stamped according to the Indian Stamp Act, 1899 and that, therefore, it is not admissible in India. The present petition under Se