S. RAJENDRA BABU, J.

( 1 ) THE petitioner executed a power of attorney in favour of the fourth respondent as per Annexure-C. The Tahsildar initiated action in terms of section 61 of the Karnataka Land Reforms Act, 1961 (hereinafter referred to as 'the Act') by making a report that occupancy rights in respect of the lands in question had been registered by the Land Tribunal at Puttur in favour of the petitioner and thatby the said power of attorney executed on 15-10-1980 the petitioner had made over the possession of the lands and the transaction involved in the said registered power of attorney is a contravention of the provisions of Section 61 of the Act. On the basis of this report made by the tahsildar, the Assistant Commissioner made an enquiry after issue of notice to the concerned parties. The petitioner stated before the Assistant commissioner that for the last two years he was a heart patient; that the fourth respondent is his maternal uncle's son and on account of his illness he was not able to cultivate the lands and therefore requested the fourth respondent to help him and in consequence thereof executed the power of attorney and that he had not sold the lands involved in the transaction. The fourth respondent remained ex-parte. It was contended before the Assistant commissioner that the transaction involved in the power of attorney is not a sale; that the transfer of possession of lands is not a transfer of interest in the lands and that a power of attorney does not constitute a transfer of right. The assistant Commissioner noticed that the power of attorney had been executed on a stamp paper of the value of Rs. 4,900/- and therefore the transaction involved in the power of attorney might be treated as a sale of the lands in question for Rs. 65,000/- which was the amount stated to have been paid under the power of attorney by the fourth respondent to the petitioner; that the power of attorney fixes the price at which the lands should be sold and the fourth respondent agreed to pay the said sum of Rs. 65,000/- to the petitioner at the time of registration before the Sub-Registrar and that was the consideration offered and accepted; that though the form of the document is power of attorney, in substance it is an exchange and therefore it falls within the scope of Section 61 of the Act and held that the same is hit by Section 61 of the Act. Consequently, he ordered forfeiture of the lands in favour of the government. Against this order the matter was carried in appeal to the Karnataka appellate Tribunal. The Appellate Tribunal raised a question whether the power of attorney amounted to a transfer as contemplated under Section 61 of the Act and whether it contravenes the said provision. After reiterating the facts already stated the Tribunal considering certain recitals in the document holding that the power of attorney is in the nature of a mortgage and it is given for enjoyment on security of the amount of Rs. 65,000/- and in that view of the matter it upheld the ultimate order made by the Assistant commissioner and dismissed the appeal. Aggrieved by these two orders the petitioner has approached this court.

( 2 ) IN order to appreciate the contentions advanced on behalf of the partiesit is necessary to set out the recitals in the power of attorney. "1. To manage the properties described hereunder, to effect improvements therein and receive profits of the said property. 2. To institute and defend all suits, petitions, applications, appeals or other proceedings relating to the said property in any court, tribunal Authority or office.

( 3 ) TO engage lawyers.

( 4 ) TO compromise or refer to arbitration all suits, appeals, petitions, applications, roceedings or disputes relating to the said property.

( 5 ) TO construct buildings in the said property and effect other improvements.

( 6 ) TO apply for permission for construction or alteration of buildings.

( 7 ) TO apply for supply of electricity.

( 8 ) TO apply for conver

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