TaxTMI 
TaxTMI 
2016 (4) TMI 1404
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.... was admittedly executed in Bangladesh, is legal and applicable in India. The learned Court below has also directed the said power of attorney holder to deposit Rs. 550 for the purpose of impounding the same under Section 33 of Indian Stamp Act. In the revisional application, the plaintiff/petitioner specifically contended that the learned Trial Judge has mechanically passed the impugned order and failed to appreciate that the said alleged power of attorney holder had no authority to file an application under Section 47 of the Code and have no locus to file an application under Order 1 Rule 10(2) of the Code. He further contended that question of authentication by the Indian Embassy is a paramount consideration, and since no authentication ....
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....of the petitioner also submitted that notarial certificate issued by the notary of Bangladesh Court has no sanctity or validity in the eye of law as the same was not authenticated by the Indian Consul in terms of the provisions of Section 14 of the Notary Act, 1952 read with Section 85 of the Indian Evidence Act 1872. The Counsel submitted that under Section 85 of the Indian Evidence Act, there is a presumption that the Court shall presume every document purported to be power of attorney and to have been executed before, authenticated by, a notary public or any Court Judge, Magistrate, Indian Consul or Vice Consul or the representative of the Central Government, was also executed and authenticated. 5. Let me examine the alleged power of at....
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....ace outside India, the notarial acts done by notary within India are recognized for all or any limited purpose in that country or place, the Central Government may, by notification in the official gazette, declare that the notarial acts lawfully done by notaries within such country or place shall be recognized within India for all purposes, or as the case may be, for such limited purposes as may be specified in the notification." 8. Therefore, Section 85 of the Indian Evidence Act cannot be read in isolation and it is to be considered along with Section 14 of the Notary Act 1952. 9. In the case in hand, the opposite party has produced the notarial certificate before the Court below but that is not authenticated by Indian Embassy. Learned ....