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April 2024

Reconciling Inconsistencies in a Document

By Dr Anup P. Shah,Chartered Accountant
Reading Time 13 mins

INTRODUCTION

“To err is human” so the saying goes. Human error and mistakes could creep in even after due care and caution. Agreements / documents could be the subject matter of such mistakes. One often comes across inconsistencies in a document where the earlier part is at contradistinction to the later part. In such a scenario, how does one reconcile such discrepancies? The Supreme Court in a recent decision in the case of Bharat Sher Singh Kalsia vs. State of Bihar, Criminal Appeal No. 523 of 2024 (Special Leave Petition (CRL.) No. 6562 of 2021), Order dated 31st January, 2024, had an occasion to consider this issue. Let us analyse the position in this respect based on this as well as other decisions.

FACTS OF BHARAT SHER (SUPRA)

A Power of Attorney was granted in respect of an immovable property for its management and maintenance. It was provided therein that the Power of Attorney holder shall pursue litigation, file a plaint after obtaining signature of the land owners / principals of the Power of Attorney. Clause 3 of the Power of Attorney entitled the Power of Attorney holder to execute any type of Deed and to receive consideration on behalf of the landowners / executors of the Power of Attorney and get such Deed registered. Clauses 3 and 11 rea

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