ORDER :

P.B. Bajanthri, J.

1. In the instant petition, petitioner has questioned the validity of the order dated 10.10.2012 passed by the Deputy Commissioner, Bengaluru District in Revn. Petition No. 18/2007-08 vide Annexure - A.

2. Petitioner is stated to be the owner in occupation of 2 acres 17 guntas of land situated in Sy. No. 92/3 of Kannalli Village, Yeshwanthapur Hobli, Bengaluru North Taluk pursuant to the sale deed dated 13.11.1995 registered as Document No. 7193/1995-96 in Book-1, Volume-5560 at pages 81-85 in the office of the Sub-Registrar, Bengaluru North Taluk. Petitioner obtained mutation entry in his name vide MR. No. 3/1999-2000. Thereafter, computerization of revenue records stood in the name of the petitioner vide MR. No. 16/2005-06. In the meanwhile, 1st respondent filed O.S. No. 779/1995 on the file of the Principal II Civil Judge (Jr.Dn.), Bengaluru Rural seeking declaration and injunction without impleading the petitioner as a necessary party. The suit was decreed on 29.09.1999. In this backdrop, respondent No. 1 proceeded to get the entries in the revenue records to be changed in her name and it was accepted by the revenue officials vide order dated 21.04.2003. Petitioner preferred R.A. No. 162/2004-05 before the Assistant Commissioner, Bengaluru North Sub-Division and it was allowed on 03.01.2007 while setting-aside the revenue entries in favour of respondent No. 1 viz. setting-aside the order of the Tahsildar dated 21.04.2003. Further, petitioner filed O.S. No. 1863/2006 before the Principal Civil Judge (Jr. Dn.), Bengaluru Rural seeking cancellation of the fraudulent judgment and decree dated 29/09/1999 as amended on 11/01/2002 in O.S. 779/1995.

3. Smt. Narasamma executed Irrevocable General Power of Attorney (Hereinafter referred to as 'IGPA" for short) in favour of Sri Muniraju on 16.04.2007 in respect of the subject land to negotiate terms and to agree to sell the schedule property in his absolute discretion, thinks proper, agree upon and to enter into any agreement or agreements for such sale or sales and/or to cancel and or repudiate the same including engaging any advocate/counsel, to execute the vakalatnama and memo of appearance, to give necessary instructions in respect of litigations pertaining to the schedule property and etc.

4. Pursuant to the execution of IGPA dated 16.04.2007, the IGPA holder Sri Muniraju preferred Revision Petition No. 18/2007-08 before the Deputy Commissioner - 3rd respondent on the orders of the Assistant Commissioner dated 03.01.2007.

5. In the Revision Petition, petitioner filed statement of objections. He has also filed Miscellaneous application/I.A. wherein he had sought for impounding the IGPA dated 16.04.2007 on the score that it was not registered and stamped and it is in violation of Section 33 read with Article 41(eb) of the Karnataka Stamp Act, 1957 (Hereinafter referred to as the 'Act, 1957' for short) and cited decisions of the Apex Court and this Court respectively in GOVERNMENT OF ANDHRA PRADESH AND OTHERS vs. P. LAXMI DEVI (SMT) reported in (2008) 4 SCC 720 and in SRI G.K.S. SHANKAR vs. SMT. PUTTAREVAMMA AND ANOTHER reported in ILR 2008 KAR 2790. Petitioner has also filed written arguments in support of the aforesaid Miscellaneous application/I.A. before the Deputy Commissioner. The Deputy Commissioner rejected the petitioner's Miscellaneous Application/I.A. Hence, the present petition questioning the order of the Deputy Commissioner dated 10.10.2012 vide Annexure - A.

6. Learned counsel for the petitioner submitted that IGPA holder Sri Muniraju is not related to respondent No. 1 - Smt. Narasamma who has executed IGPA dated 16.04.2007. The 3rd respondent has failed to appreciate the contentions urged in the written arguments. It was further contended that Article 41(eb) and Section 33 of the Act, 1957 which is part of Chapter IV-instruments not duly stam