In Brief
In this civil appeal, the Supreme Court examined whether two powers of attorney were insufficiently stamped and liable to be impounded. Under the Orissa Stamp Act amendment, a power of attorney given for consideration to sell immovable property is treated as a conveyance if possession is transferred before, at, or after execution. The Court held that whether the documents qualify as conveyances depends on factual findings regarding delivery of possession, which require full evidence. Therefore, while stamp duty objections normally must be decided immediately, in this case deferring the admissibility decision to final judgment was permissible. The matter was remitted to the trial court to decide the objection after evidence on possession is led."
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