Supreme Court · 2020 INSC 196 · Decided 14 February 2020
M/S. Z. Engineers Construction PVT. LTD. & Anr v. Bipin Bihari Behera & ORS.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 196 · [2020] 1 S.C.R. 644
- Case number
- CIVIL APPEAL No. 1627/2020
- Decided
- 14 February 2020
- Bench
- S. ABDUL NAZEER, HEMANT GUPTA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- CPC Section 23; Constitution Article 227; Stamp Act Section 23, 35
Headnote
Stamp Act, 1899 (as amended by Orissa Act no.1 of 2003 w.e.f 20.01.2003): s.35; Art.23 - Code of Civil Procedure, 1908 - Or.XIII r.8 - Impounding of a document (power of attorney) for insufficient stamp duty - Suit for partition filed power of attorney holders (PW-1) - During cross-examination of PW-1, appellants filed application under Or.XIII r.8 to impound the power of attorneys (POAs) on the ground that such POAs ought to be treated as conveyance within the meaning of Art.23 of Stamp Act as amended in Orissa State
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