The plaintiffs respondents instituted a suit for partition through their power of attorney holder Kishore Chandra Behera PW 1 .
1 of 2003 w.e.f.
It is thereafter an application was filed by the appellants on 3 rd September, 2018 seeking direction to impound the two power of attorneys on the ground that they were insufficiently stamped.
4 and 5, inter alia, for the reason that such power of attorney is to be treated as Conveyance within the meaning of Article 23 of the Indian Stamp Act, 1899 2 as amended by Orissa Act No.
During the cross examination of PW 1, the present appellants filed 1 for short, Code an application under Order XIII Rule 8 of the Code to impound the power of attorneys, Exts.
Provided that the stamp duty already paid on such agreement or power of attorney shall, at the time of the execution of a companyveyance in pursuance of such agreement or power of attorney, be adjusted 2 for short, Act towards the total amount of duty chargeable on the companyveyance.
HEMANT GUPTA, J. Leave granted.
The challenge in the present appeal is to an order passed by the High Court of Orissa on 24th January, 2019 whereby the petition filed by the appellant under Article 227 of the Constitution of India, dismissing an application filed by the appellant under Order XIII Rule 8 of the Code of Civil Procedure, 1908 1 to impound the power of attorneys Exts.
