Can a registered power of attorney be charged with stamp duty as a conveyance under the Stamp Act, 1899?

No. The power of attorney is only an authority granted to convey the property, while the sale deed is the document which actually conveys it; if the power of attorney were charged as a document of conveyance there would be collection of stamp duty and registration charges twice over for the very same property, which is impermissible since there is no two conveyances of the property. Section 54 of the Transfer of Property Act defines sale as a transfer of ownership in exchange for a price, and sale takes place only when possession is handed over and when consideration for the value of the property is paid.

Stamp Act, 1899 — s.33A — Transfer of Property Act, 1882 — s.54 — Power of attorney — Conveyance — Deficit stamp duty — Limitation — Functus officio — Transfer of Property Act, 1882 — s.54 — Power of attorney — Not to be charged as a conveyance — Held: A power of attorney is only an authority granted to convey the property; charging it as a conveyance would collect stamp duty twice over. (¶6) Stamp Act, 1899 — s.33A — Second proviso — Embargo after three years from registration — Held further: A notice of deficit stamp duty issued beyond three years from the date of registration is void, the second proviso being couched in negative language. (¶9) Stamp Act, 1899 — s.33A — First proviso — Sub Registrar functus officio after registration — Held further: Upon registration the Sub Registrar becomes functus officio and must forward the papers to the District Registrar. Writ appeal dismissed. (¶9)

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