(1.) Plaintiffs in OS.No.65/2008 on the file of Civil Judge (Jr.Dn), Ramanagara, have come up in this writ petition impugning the order dated 29.10.2013, vide Annexure-K, wherein the plaintiffs are directed to pay duty and penalty of Rs.50,100/- on General Power of Attorney dated 20.8.1992 under Article 41(e) of the Karnataka Stamp Act, 1957. The parties herein are referred to by their rank in the court below.
(2.) Brief facts leading to this writ petition are as under: Plaintiffs 1 to 3 are the husband and sons of one Smt.Shivarathnamma agreement holder for purchase of suit schedule property in OS.No.65/2008. The plaint averments would indicate that an agreement was entered in to on 5.12.1991 between Smt.Shivarathnamma and defendant No.1 Venkateshaiah for valuable consideration of Rs.73,000/- and under the said agreement a sum of Rs.13,000/- was paid by Shivarathnamma to Venkateshaiah. Subsequently, another agreement was entered in to between the parties on 15.6.1992 wherein the vendor would receive a further consideration of Rs.36,500/- and at the same time, it is stated that from out of the consideration due to him a sum of Rs.35,000/- should be paid by the purchaser to KHB directly to clear the loan due by the vendor to KHB. While doing so, possession of the property is also delivered to the purchaser.
(3.) Later on 20.8.1992 a General Power of Attorney is executed by the vendor under the agreement along with his wife wherein he would make reference to the agreement of sale entered in to between himself and the purchaser on earlier occasion and also with reference to payments made to him from time to time. In the General Power of Attorney the vendor would further confirm that under the agreement she has paid the entire sale consideration to him and that to assure proper conveyance of the property to the name of the purchaser, the power of attorney is executed by him with reference to suit schedule property in favour of the purchaser.