RAJESH KUMAR GUPTA Vs. STATE

JUDGEMENT

(1.) T. George Joseph, C. C. R. A. This is a revision against the order of Deputy Collector, Sadar Allahabad dated 27-3-2002 in which he held that the document under consideration was a revocable Power of Attorney and therefore attacts the stamp duty as conveyance as per Article 48-E of Schedule I-B of Stamp Act.

(2.) I have goen through the impugned order, and the document in question. I have also heard the learned Counsel for the revisionist and State Reppresentative.