This is an appeal under section 418 of the National Land Code against the decision of the Collector of Land Revenue, Gombak. The decision involved two transactions over the undivided shares of the second respondent in land EMR. 4512 Lot No. 3516 in the Mukim of Setapak.

The facts leading up to the appeal may be briefly stated as follows. On August 14, 1979 a transfer Form 14A was submitted to the Land Office Gombak by the appellant. The form was signed by one Misriah binte Amirin claiming to be the attorney of the second respondent as transferor and the appellant as transferee of 12/19 shares in the said land for a consideration of $50,000. When Form 14A was presented it was also accompanied by an office copy of a document purporting to be the power of attorney. The photostat copy of the document shows, however, that it was not signed by the second respondent although it carries the signature of one Sarathy, Commissioner for Oath, Kuala Lumpur as witness. The photostat copy also carries the endorsement of the Senior Assistant Registrar, High Court, Kuala Lumpur certifying it as an office copy and that a true copy had been deposited at the High Court Kuala Lumpu