Advocates:
['MANOJ KUMAR', '', 'RAJESH KR SRIVASTAVA', 'SATYENDRA NATH SRIVASTAVA', 'C S C']

“A.F.R.”

Court No.21

Case :- WRIT - B No. - 8628 of 2003

Petitioner :- Smt. Kiran Gupta

Respondent :- The Commissioner Kanpur And Others

Counsel for Petitioner :- Manoj Kumar, Rajesh Kr. Srivastava, Satyendra

Nath Srivastava

Counsel for Respondent :- C.S.C.

Hon'ble Dinesh Pathak,J.

1.

Heard learned counsel for the petitioner, learned Standing Counsel

who represents respondent nos.1, 2 & 3 on the admission of writ petition

and perused the record.

2.

Despite direction, till date no counter diffident has been filed. On

04.08.2021 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 19.04.2002, 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

Writ B No.8628 of 2003

Smt Kiran Gupta Vs. Commissioner & Ors.

2

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 No.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

18.06.2001(Annexure No.3), had quashed the previous order dated

01.10.1997, 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 18.06.2001, matter of stamp evation has been

re-examined by the Additional District Magistrate (Fina