Hon’ble Mrs. Sunita Agarwal, J.—Heard Shri Anupam Kulsrestha, learned counsel for the petitioner and Shri Ravi Shankar Prasad, learned Additional Chief Standing Counsel.

2. The writ petition has been filed challenging the order dated 8.5.1998 passed by the Additional District Magistrate (Finance and Revenue) Agra, under the Stamp Act.

3. The proceedings were initiated on the report of the Sub-Registrar dated 4.10.1991. The Additional District Magistrate (Finance and Revenue) Agra respondent No. 3 found deficiency of Rs. 10,87,500/- and imposed penalty under Section (40-B) of the Stamp Act to the tune of Rs. 1,12,500/-.

4. Challenging the order dated 8.5.1998 a revision was filed before the Chief Controlling Revenue Authority, U.P. Allahabad. The revision was dismissed and the order passed by the Additional District Magistrate(Finance and Revenue) Agra, was affirmed.

5. The brief facts giving rise to the controversy are that the five plots having total area of 6 Bigha, 10 Biswa of Khata No. 603 of village Ghatwasan, Tehsil and District Agra were recorded in the name of Ram Chand son of Godhan, Smt. Ram Katori wife of Mangla, Lekhraj, Prem Singh, Indrajeet sons of Dauji and Smt. Goma Devi widow of Dauji.

6. The number and area of five plots are as under :

“The plot No. 77 area 9 Biswa(0-9-0); Plot No. 78 area 6 Biswa (0-6-0); Plot No. 82 area 1 Bigha 13 Biswa(1-13-0), plot No. 115/1 area 3 Bigha (3-0-0) and plot No. 118 area 1 Bigha 2 Biswa(1-2-0) total area 6 Bigha 10 Biswa of Khata No. 603.”

7. vide registered sale-deed dated 3.3.1989 Ram Chandra transferred his 1/3rd share in all the five plots mentioned above excluding the area 13 Biswa 6 Biswansi of plot No. 115/1 to the Rangji Sahkari Avas Samiti Ltd. Smt. Ram Katori also transferred her 1/3rd share in the all the aforementioned plots in favour of Rangji Sahkari Avas Samiti Ltd. by registered sale-deed dated 6.2.1989. Similarly vide sale-deed dated 6.2.1989, Lekh Raj, Prem Singh and Indrajeet sons of late Dauji and Smt. Goma Devi widow of Dauji transferred their 1/3rd share in all five plots in favour of Rangji Sahkari Avas Samiti Ltd. through their attorney, namely, Rajendra Tiwari son of Raman Lal Sharma. The possession was also transferred and Rangji Sahkari Avas Samiti Ltd. became owner of the total area 5 bigha 16 Biswa 14 Biswansi of five plots of Khata No. 603 of village Ghatwasan, Tehsil and District Agra.

8. Thereafter Rangji Sahkari Avas Samiti Ltd. by two separate sale-deeds of the same date i.e. 7.8.1991 transferred 1 Bigha 2 Biswa of plot No. 118 and 1 Bigha, 13 Biswa of plot No. 82 for a consideration of Rs. 1,10,000/- and 1,65,000/-; respectively in favour of the petitioner. Thus, total area 2 Bigha, 15 Biswa of two plots, namely, plot No. 82 and 118 was transferred in favour of petitioner Anjali Sahkari Avas Samiti Ltd. Agra.

9. The petitioner moved an application for mutation of its name in the revenue record. It was then transpired that there was some mistake in the sale-deed executed by Lekh Raj, Prem Singh and Indrajeet sons of late Dauji and Smt. Goma Devi, widow of Dauji executed on 6.2.1989 in favour of Rangji Sahkari Avas Samiti Ltd. through their attorney. It was found that the sale-deed dated 6.2.1989 was executed by their attorney Rajendra Tiwari on the basis of power of attorney dated 4.10.1987 given by Smt. Goma Devi on her behalf and on behalf of her minor sons Lekh Raj, Prem Singh and Indrajeet. In the power of attorney dated 4.10.1987 it was mentioned that attorney holder Rajendra Tiwari can dispose of “one Bigha, Pukhta” out of total 1/3rd share of Smt. Goma Devi and her three minor sons. Thus the power of attorney dated 4.10.1987 was not with regard to the entire 1/3rd share of Smt. Goma Devi and also her three minor sons. Meaning thereby attorney holder Rajendra Singh could have executed sale-deed dated 6.2.1989 in favour of Rangji Sahkari Avas Samiti Ltd. only with regard to one Bigha of 1/3rd share of Smt. Goma Devi and others i