JUDGMENT :

Dinesh Pathak, J.

1. Heard learned counsel for the petitioner, learned Standing Counsel who represents respondent Nos. 1, 2 and 3 on the admission of writ petition and perused the record.

2. Despite direction, till date no counter diffident has been filed. On 4.8.2021 this matter was adjourn on a request made on behalf of State to enable the brief holder to further prepare the case. In view of the peculiar facts and circumstances of case, where in only nature of the document in question is required to be interpreted for the purpose of stamp duty, this Court proceed to finally decide this matter at the admission stage with the consent of the counsel for the parties.

3. Instant writ petition has been filed by petitioner challenging the order dated 17.12.2002, passed by Chief Controlling Revenue Authority/Commissioner, Kanpur Division, Kanpur (Respondent No. 1) and order dated 19.4.2002, passed by the Additional District Magistrate (Finance/Revenue), Kanpur Nagar (Respondent No. 2).

4. Present writ petition is arising out of proceeding under Section 47A/33 of Indian Stamp Act, 1899 (as amended by the State of U.P.) (in brevity 'Stamp Act') in pursuance of the report dated 21.12.1994 submitted by Sub Registrar, Kanpur Nagar (respondent No. 3) to initiate a proceeding of stamp evasion, considering the deficiency of stamp duty in execution of power of attorney dated 15.12.1994, which was executed on the stamp of Rs. 56 by Sri Samar Mukherjee, Sri Santosh Kumar Mukharjee and Sri R.P. Yadav in favour of the present petitioner namely Smt. Kiran Gupta. Sub-Registrar has treated the aforesaid power of attorney as irrevocable authority give to the attorney (petitioner) to cell immovable property, accordingly, he has proposed imposition of stamp as enshrined under Article 48(ee) of Schedule 1-B of Stamp Act.

5. Facts giving rise to the present petition is that Sri Samar Mukherjee, Sri Santosh Kumar Mukharjee, sons of S. K. Mukherjee, Residence of House No. 113/249, Swaroop Nagar, Kanpur and Sri R.P. Yadav son of M.L. Yadav, Residence of House No. 307 faithfulganj, Kanpur Nagar, had executed a power of attorney dated 15.12.1994 (Annexure 1), in favour of the present petitioner namely Smt. Kiran Gupta wife of Ram Kishan Gupta, Residence of House No. 33/107, Gaya Prasad Lane, Kanpur Nagar. Through aforesaid deed executant/donor has appointed the petitioner as an agent/donee, to take care of his property, namely Flat No. 5, situated at third floor of House No. 112/351, Swaroop Nagar, Kanpur Nagar and to take all the relevant steps for its maintenance, alteration, giving the property on rent and alienate the same on behalf of the donor. She has also been authorized to pursue the matter, in case of any legal complication or dispute, before the authority and Court concerned. Under Clause-8 of the aforesaid deed donors have reserved their right to revoke the power of attorney in question.

6. Chief Controlling Revenue Authority, vide its order dated 18.6.2001 (Annexure 3), had quashed the previous order dated 1.10.1997, passed by Assistant Collector for want of jurisdiction and remitted the matter before the authority concerned to decide it afresh. In pursuance of the order dated 18.6.2001, matter of stamp evation has been re-examined by the Additional District Magistrate (Finance/Revenue), Kanpur Nagar (Respondent No. 2), imposing deficiency of the stamp duty to the tune of Rs. 72,444/- and penalty of Rs. 2,556/-, total Rs. 75,000/- vide its order dated 19.4.2002 (Annexure 4). Feeling aggrieved, petitioner has preferred revision (Annexuure No. 5) under Section 56 of Stamp Act, against the order dated 19.4.2002, before Chief Controlling Revenue Authority/Commissioner, Kanpur, Division Kanpur who has dismissed the revision, vide impugned order dated 17.12.2002 (Annexure-6), confirming the order dated 19.4.2002 passed by Additional District M