Penal Code, 1860–Secs. 420, 467, 468, 471, 477A, 120-B & 34–Order of taking cognizance–Set aside by the High Court–Sustainability–View of High Court that there was insufficient evidence of conspiracy–General power of Attorney was registered outside the proper jurisdiction by including a small, unrelated parcel of land to falsely extend the sub-registrar’s authority–Land in the heart of Bhubaneswar City was acquired for a little as Rs. 9,000/- per acre, whereas the prevailing market rates exceeded Rs. 50 lakh per acre–Purpose was to evade appropriate stamp duty and registration fees, causing considerable loss to the State–High Court’s decision was based on incomplete facts of assessment–Impugned order is liable to be set aside.
