ORDER

K.R. Mohapatra, J. - This writ petition has been filed for issuance of a writ in the nature of Mandamus to direct the Collector, Cuttack (OP No.3) to register the General Power of Attorney (for short, 'GPA') (Annexure-4) and issue certificate in terms of Section 32 of the Indian Stamp Act, 1899 (for short, 'Stamp Act').

2. Briefly stated, the relevant facts for proper adjudication of this case are that Plot No.1B/16 in Sector-10 of Abhinaba Bidanasi, Cuttack (for short, 'the case land') was allotted in favour of the Petitioner vide Allotment letter No.6321 dated 27.03.2002 (Annexure-1) and delivery of possession of the same was made by the Cuttack Development Authority (for short, 'CDA') in her favour vide order No.1319 dated 14.01.2003 (Annexure-2). After approval of the plan, a two storied building has already been constructed over the case land. The Petitioner at present is staying in United States of America (USA). Due to certain compulsions, the Petitioner is not in a position to come to India frequently for which she executed a GPA in the name of her husband, namely, Sri Himansu Sekhar Mohanty in respect of the case land on 16.08.2013 (Annexure-4) before the Assistant Con