MAHESH JOSHI VS RAMESH PAREKH
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 5 Aug 2020
- Citation / case number
- CW / 2747 / 2020
Summary
Argument-Power of Attorney based on which proceedings were instituted, neither registered nor bears requisite stamp duty and same is inadmissible in evidence. Held- For Power of Attorney to be compulsorily registrable, it must be irrevocable. Also, any instrument executed out of State relating to any property situated in the State is chargeable to stamp duty when the same is received in the State. Deficient stamp duty and penalty determined by High Court and respondent directed to pay the same.
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