Power of Attorney Stamp Duty Compliance: Appellant Deposits Rs. 110 to Impound Document

The judgment addressed the execution of a Power of Attorney without proper stamp duty, impounding it under Section 33 of the Indian Stamp Act. The appellant was directed to deposit the required stamp duty and penalty, totaling Rs. 110/-. Following the order, the appellant complied, paying the amount and providing proof of payment for the Registrar to endorse the document. This ensured the impounded Power of Attorney could be officially accepted and recorded by the Tribunal, emphasizing the importance of adhering to stamp duty regulations in legal proceedings.

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Issues:
1. Execution of Power of Attorney without proper stamp duty.
2. Impoundment of the Power of Attorney under Section 33 of the Indian Stamp Act.
3. Direction to deposit stamp duty and penalty.
4. Compliance with the order by the appellant.

Analysis:
1. The judgment addresses the issue of the execution of a Power of Attorney without proper stamp duty. The original Power of Attorney was purportedly executed by Mrs. Anjana Jagetia before a Notary in Ohio, authorizing the appellant to file appeals before the Tribunal. However, it was observed that the document had not been stamped as required by Section 18 of the Indian Stamp Act. Citing a Supreme Court case, it was held that a Power of Attorney executed outside India relating to matters in India is liable for stamp duty under the Indian Stamp Act.

2. Under Section 33 of the Indian Stamp Act, any person in charge of a public office, upon receiving an instrument chargeable with duty but not duly stamped, is required to impound the same. The Tribunal, in this case, impounded the Power of Attorney as it was not properly stamped. This action was taken in accordance with the provisions of the Act, emphasizing the importance of compliance with stamp duty requirements.

3. The judgment directed the appellant to deposit the necessary stamp duty worth Rs. 10/- along with a penalty, totaling Rs. 110/-. This amount was to be paid to the treasury, and upon producing the receipt/challan with the endorsement of payment, the Registrar was to mark the document as impounded and stamped. The Tribunal's decision highlighted the consequences of failing to comply with stamp duty obligations and the steps required for rectification.

4. Following the Tribunal's order, the appellant made the payment for stamp duty and penalty, providing the necessary receipt as proof of payment. The Registrar was instructed to endorse the document, confirming the payment had been made as per the Tribunal's directive. This step ensured that the impounded Power of Attorney could now be officially accepted and recorded by the Tribunal, demonstrating the significance of adhering to stamp duty regulations in legal proceedings.

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