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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No. 29417 OF 2022

Janardan Mahasuar

….

Petitioner

Mr. Rama Prashan Dash, Advocate

-versus-

District Sub-Registrar, Puri and others

….

Opp. Parties

Mr. Swayambhu Mishra,

Additional Standing Counsel

CORAM:

JUSTICE K.R. MOHAPATRA

ORDER

Order No.

18.01.2023

3.

1.

This matter is taken up through hybrid mode.

2.

The Petitioner in this writ petition prays for a direction to

the District Sub-Registrar, Puri-Opposite Party No.1 to accept the

stamp duty of Rs.1,000/- for registration of the power of attorney

executed in favour of one, Bivab Developers Pvt. Ltd. (for short

‘the developers’).

3.

Mr. Dash, learned counsel submits that the Petitioner is not

in a position to develop the land himself. Hence, he executed a

power of attorney in favour of the developers (not made party to

the writ petition) to develop the land and to act as an attorney on

his behalf. Amongst other, as per Clauses-5 and 6, the Petitioner

has authorized the developers to do the following:

“5.

That the said attorney holder shall represent on my

behalf before PKDA, Puri, Municipality Authorities,

ORERA, Police and Government and semi Govt.

Departments

and

Financial

Institutions/Banks

for

advances/loans in connection with development and

construction upon the said land stated in the schedule and

shall prepare, execute, sign agreement and / or file all

papers, plans, application/petitions for the said purpose

and do all acts, deeds and things as may be necessary for

the said purpose and in the same connection in my name

and on my behalf.

6.

To apply for and obtain quotas and to procure

cement, steels, bricks and other building materials which

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may be required for development and construction of the

said

scheduled

premises/land

as

out

authorized

representative and sign all papers for the said purpose in

his own name as my constituent attorney and to represent

my before all authorities for the said purpose in my name

and on my behalf.”

4.

It is his submission that since the Petitioner is neither

delivering the possession of the property to the developers nor any

consideration amount is paid to act as a power of attorney, the

Petitioner is required to pay a stamp duty of Rs.1,000/- only as per

Article 48 (f) of the Indian Stamp (Odisha Amendment) Act, 2021

(for short ‘the Act’). When the deed of power of attorney is

presented before the District Sub-Registrar, Puri, it has levied a

stamp duty of two percentum of the market value of the property,

which is illegal and arbitrary. Hence, this writ petition has been

filed seeking for aforesaid relief.

5.

Mr. Mishra, learned Additional Standing Counsel referring

to the counter affidavit filed by Opposite Party Nos.1 and 3

submits that Clause-f of Article 48 of the Act is not applicable to

the case of the Petitioner. It is Clause (g) of Article 48 of the Act,

is applicable, which is reads as under:

“(g) When given to a

promoter or developer by

whatever name called, for

construction or development

of any immovable property

situated in the State of

Odisha.

Two percentum of amount

value of consideration or

market

value

of

such

property which is higher:

Provided that if proper

stamp duty is paid on

development

agreement

under clause (bb) of article-

5 executed between the

same parties and in respect

of same property then the

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proper stamp duty under

this clause shall be one

thousand rupees.”

6.

Hence, the Petitioner is required to pay the stamp duty of

two per centum on the deed of power of attorney for its

registration. Moreover, no deed of power of attorney is now

available with the District Sub-Registrar, Puri for b