Malaysian Airlines Systems Bhd vs M/S. Stic Travels (P) Ltd.

The Supreme Court addressed the issue of impounding a power of attorney executed outside India under the Indian Stamp Act, 1899, specifically Sections 3(c), 11, 18, 32, and 42. The Court held that since the power of attorney was executed abroad but intended for use in India, it was subject to stamp duty and penalties as per the Act. The petitioner was directed to pay a total of Rs. 110/- as stamp duty and penalty, and upon compliance, the document would be admitted in evidence under Section 42(1).