One of the vendors was employed in Dubai. Sri. Ajayan had executed the original of power of attorney on 1.3.2009 on non-judicial stamp paper of the value of Rs.150/- appointing his mother Smt.Rathnabhai as his power of attorney to execute a sale deed in respect of the lands conveyed to the petitioner. The original of power of attorney was executed at Dubai in the presence of the Vice Counsel in the Indian Consulate at Dubai and is attested by him.   After  sale deed was executed, the petitioner moved the respondent for effecting mutation in the revenue records.  The Hon’ble Court held that  Section 31 of the Kerala Stamp Act, 1959 (which is para  materia with section 31 of the Indian Stamp Act, 1899) empowers the District Collector to adjudicate on the proper stamp duty payable on an instrument which is brought before him for the purpose of adjudication of the stamp duty. Under section 32 of the Kerala Stamp Act, 1959, the District Collector is empowered to determine the duty payable on that instrument. However, the second limb of the proviso to sub-section (3) of section 32 of the Kerala Stamp Act stipulates that nothing contained in that section shall authorise the Collector to endorse any instrument executed or first executed out of India and brought to him after the expiration of three months after it has been first received in the State. Power of attorney is executed on Indian non-judicial stamp paper of the value of Rs.150/- which was the proper stamp duty payable during the relevant time on that power of attorney under Article 44 (f) of the Schedule to the Kerala Stamp Act, 1959. As the power of attorney was duly stamped, it was not necessary for the power holder or the petitioner to produce the original of before the Collector as required under sections 18 and 31 of the Kerala Stamp Act, 1959 for the purpose of adjudication. It is only in cases where an instrument is brought before the Collector under section 31 that the Collector is empowered to adjudicate whether it is properly stamped or not. In the instant case, the respondents have no case that the proper stamp duty payable on the power of attorney has not been paid. Since power of attorney, though executed at Dubai is engrossed on Indian non-judicial stamp paper of the value of Rs.150/- which represents the proper stamp duty payable in respect of the said instrument, it was not necessary to produce the said instrument before the Revenue Divisional Officer, who has been appointed by the Government of Kerala to exercise all the powers of the Collector under sections 18, 31 and 32 of the Kerala Stamp Act, 1959. The restrictions imposed in section 18 (1) and proviso (b) to sub-section (3) of section 32 of the Kerala Stamp Act do not therefore apply.  Further, the said power of attorney was  acted upon by the Sub Registrar, Triprayar when he registered the original of  sale deed.