JUDGMENT

2. The petitioner's father is employed in Muscat. He wanted to sell his share in an item of property owned by him and situate within the jurisdictional limits of the respondent. Sri. Rajesh presented himself before the Assistant Consular Officer, Embassy of Muscat, who authenticated and attested the power of attorney with the help of Indian Passport No.K0796105 issued on 4.3.2012. Ext.P1 Power of Attorney would show that it is executed on an Indian Non-judicial Stamp paper of Rs.600/-value.

3. Sri. B. Pramod, the learned counsel appearing for the petitioner submitted that there is no requirement under law that a Power of Attorney should be attested by witnesses. According to the learned counsel, Ext.P1 Power of Attorney is engrossed on an Indian Non-Judicial Stamp Paper worth Rs. 600/- and going by Article 44(1) (g) of the Kerala Stamp Act, the amount payable by way of stamp is Rs. 600/-. In view of Section 32 of the Stamp Act, 1959, the Collector ought to have determined that the instrument is already fully stamped and he should have made proper certification that the full duty of Rs.600/- with which it is chargeable has been paid. He would also contend that th