POWER OF ATTORNEY

Power of attorney is a compound expression

formed by the words power and attorney
Power is the authority given by one person to
another to act for him or to do certain
specified acts.
· A power of attorney is the document
authorizing another person to do any lawful
act on behalf of the person executing it.
· The person who appointed and authorized is
called the attorney of the person appointing
him.
· The Power of Attorney Act 1882 defines as
any instrument empowering a specified
person to act for and in the name of the
person executing it.
· Section 21 of Indian Stamp Act defines
Power of Attorney as any instrument (not
chargeable with a fee under the law relating
to the court fees for the time being in force)
empowering a specified person to act for
and in the name of the person executing it.
· Power of attorney is either general or a
special.
· If the appointment of attorney is made
generally for certain acts it is called general
 power of attorney and if it is made for a
specified act or acts the instrument is called
special power of attorney.
· A power of attorney simpliciter would simply
authorizes an agent to perform certain acts
in the name of or on behalf of the executant
can be revoked or canceled by the executant
at any time in spite of the instrument stating
that the power of attorney is irrevocable.
· A power of attorney comes into play in the
event that the principal is incapacitated by
an illness or disability. The agent may also
act on behalf of the principal in case the
person is not readily available to sign off on
financial or legal transactions.
· The power of attorney lapses when the
creator dies, revokes it, or when it is
invalidated by a court of law. A POA also
ends when the creator divorces a spouse
charged with a power of attorney or when
an agent is not able to continue carrying out
outlined duties.
KEY TAKEAWAYS
• A power of attorney is a legal document
that gives one person the power to act for
another.
• The person who receives the authority is
referred to as the agent or attorney-in-fact.
• The subject of the POA is called the
principal.
• The agent can have broad legal authority
or limited authority to make decisions
about the principal's property, finances, or
medical care.
A durable power of attorney continues to
remain in effect if the principal becomes ill or
disabled and cannot act personally.
Law Relating To Power of Attorney
· The law leading to power of attorney is
dealt with in the powers of Attorney Act
1882.
· Containing provisions for creating power of
attorney and other allied salient features
are given below:-
1)Execution under powers of attorney:-
Section 2 of the act lays down that the donee
of a power of attorney may if he thinks fit
execute any instrument or do anything in and
with his own name and signature and his own
seal where sealing is required by the authority
of the donor of the power and every
instrument and thing so executed and done
shall be as effectual in law as if it has been
executed or done by the donee of the power in
the name and with the signature and seal of
the donor thereof.
2) payment by attorney underpower
without notice of death etc good:- Section
three of the app provides that any person
making or doing any payment or apt in good
faith in pursuance of a power of attorney shall
not be liable in respect of the payment or act
by reason that before the payment or act the
donor of the power had died or became of
unsound mind or insolvent or had revoked the
power if the fact of death or unsoundness of
mind or insolvency or revocation was not at
the time of the payment known to the person
making the same. Section three applies in the
case where the power of attorney holder made
any payment or done any act unknown of the
fact that the executant of power of attorney
had either died or become of unsound mind or
insolvent before such payment or act done.
3) Deposit of original instruments
creating powers of attorney:- Under section
four of the act it is provided that:
a)An instrument creating a power of attorney
its execution being verified by a fit of it or
statutory declaration or other sufficient
evidence may with the affidavit or
declaration if any be deposited in the high
court or district court within the local
limits of whose jurisdiction the instruments
may be
b)A separate file of instruments so deposited
shall be kept and any person may search
that file and inspect every instrument so
deposited and a certified copy thereof shall
be delivered out to him on request
c)A copy of an instrument so deposited may
be presented at the office and may be
stamped or marked as a certified copy and
when so stamped or marked shall become
and be a certified copy
 d)A certified copy of an instrument so
deposited shell without further proof be
sufficient evidence of the contents of the
instrument and of the deposit thereof in the
high court or district court.
4) Power of attorney of married woman:-
Section five of the act provides that a married
woman of full age shall by virtue of this act
have power as if she were unmarried by a non
testamentary instrument to appoint an
attorney on her behalf for the purpose of
executing any non testamentary instrument or
doing any other act which she might herself
execute or do and the provisions of this act
relating to instruments creating power of
attorney shall apply thereto.
This section applies only to instruments
executed after this act comes into force.
5) Duration:- While a general power of
attorney continues to remain in force unless
expressly revoked or determined by death of
either party or expressly or impliedly limited
for a specified. Whereas a special power of
attorney to do certain act or acts is determined
when the act or acts are accomplished.

Types of Powers of Attorney

1. General Power of Attorney
The general power of attorney is a broad
mandate that gives an agent a lot of power to
handle the affairs of a principal. The agent or
the person designated to act on behalf of the
principal is charged with handling several
tasks. The tasks include buying or disposing of
real estate or even entering into contractual
relationships on the principal’s behalf.

2. Limited or Special Power of Attorney

An individual looking to limit how much the
agent can do should choose limited or special
power of attorney. Before signing to notarize a
limited power of attorney, a person needs to
be as detailed as possible about how much the
agent should handle. If an individual is not
clear what should fall under the special power
of attorney, it is best to speak to a legal
counsel. For eg: an agent can be authorized to
perform specific business- related tasks, close
or operate business account etc. The power of
attorney becomes a special power of attorney
when it is limited to specific responsibilities.
The document will provide the agent whith the
target tasks and responsibilities that the agent
has to perform for the principal.
3. Durable Power of Attorney
The durable type of power of attorney is only
effective during the period a person wished to
get someone else act on his or her behalf. A
non-durable POA will end the moment it is
revoked or when the expiration date specified
arrives. However, what will happen in the
event the agent becomes debilitated? Will the
POA still be applicable?
In such a case, the principal would prefer that
the POA remains active even if he or she
becomes unable to communicate. For example,
if the principal becomes comatose, but would
prefer that the spouse be the agent, it can be
specified in the form of a durable power of
attorney. The POA gives power to the spouse
to make decisions even when the principal is
comatose.

4. Medical or Healthcare Power of

Attorney
If the principal becomes very ill, he or she
reserves the right to decide the quality of care
preferred. Medical or health care POA
authorizes the agent to make decisions on
behalf of the principal in case of a life-
threatening illness. Most health POAs fall
under the durable kind because they take into
consideration the fact that the principal may
be too sick to make their own decisions.
In all the instances above, the principal should
speak to a counsel before choosing an agent.
In addition, it is best for the principal to get
the counsel to walk him or her through every
step of notarizing a power of attorney in order
to understand what shoul d go into the
document.

5)Springing Power of Attorney

The conditions for which a durable POA may
become active are set up in a document called
a "springing" power of attorney. A springing
POA defines the kind of event or level of
incapacitation that should occur before the
DPOA springs into effect.
A power of attorney can remain dormant until
a negative health occurrence activates it to a
DPOA. A springing power of attorney should
be very carefully worded to avoid any
problems in identifying precisely when and if
the triggering event has happened. An
individual who's appointed as the agent in a
power of attorney is not necessarily an
attorney. The person could be a trusted family
member, friend, or acquaintance.
Revocation/cancellation of Power of
Attorney:
There are a number of situations where the
relationship of principal agent between the
attorney holder and the donor/principal has
come to an end and there is no explicit law
governing the same.
Moreover Section 3 of The Power-Of Attorney
Act 1882 also does not define that how a
power of attorney can be revoked or cancelled.
But it doesn't mean we have no any law,
principles or provisions to remove such chaotic
situation. There are many provisions which
have been drawn from the Indian Contract Act,
1872 and number of courts in India have
interpreted general principles of law and
applied to the situation of POA.

These are as following:

Sec 201 of the Indian Contract Act, 1872
provide with certain conditions for termination
of agency. These are as under:
1. When the Principal himself revoked the
authority given to an agent.
2. When either of the as ˜Principal' or as
Agent' becomes unsound.
 3. When either of the ‘Principal' or
‘Agent' declared to be insolvent by a
competent court of law having jurisdiction.
4. When the holder/agent of the ‘POA'
renounce the agency.
5. When the purpose or business for the
execution of such ‘POA' is completed.
6. On the death of either Principal/Donor or
Agent/Donee.
7. Situations where there is ‘Implied
Revocation' mentioned in the terms of such
‘POA' executed between the parties.
Sec 202 of the Act states that if the agent in a
principal-agent relationship has an interest in
the agency then, the power of attorney cannot
be revoked without the consent of the agent.

Related Case Laws

Daily Telegraph Newspaper Co. Vs. Mc
Laughin It was held that a mentally
incompetent person can only appoint an agent
during a lucid interval. A power-of -Attorney
executed by a person while of unsound mind is
a nullity.
Prahlad Vs Laddevi a power of attorney
granted by the donor to donee is operative and
effective only during the life time of donor.
Power-of-attorney cannot be operative or not
be effective after the demise of donor.

In the case of Govindkoss Krishna Koss v

Gopesjhwar lalaji Maharaj, the court
established that a power of attorney though
irrevocably granted shall be revocable on
strong proof of gross mismanagement on the
part of the said attorney. \
This also implies if the appointed attorney (or
agent) has somehow broken the terms of the
contract between the principal and agent then,
the principal can revoke the power of attorney.

How to Set Up a Power of Attorney

You can buy or download a POA template but
be sure it's for your state because
requirements can differ. There's no standard
POA form for all 50 states, although all states
do accept some version of a durable power of
attorney.1

A few key powers cannot be delegated,

including the right to make, amend, or revoke
a will or contract a marriage in most states,
although a handful of states do allow this. You
can't delegate the power to vote but the
guardian can request a ballot on behalf of the
principal.

Some rules generally apply in all states and

jurisdictions.

Put It in Writing
Some regions of the country accept oral POA
grants but verbal instruction isn't a reliable
substitute for spelling out the terms word-for-
word on paper. Written clarity helps to avoid
arguments and confusion later at a crucial
time.

Use the Proper Format

Decide what powers you want to grant and
prepare a POA that's specific to that desire.
The POA must also satisfy the requirements of
your state. Perform an Internet search or ask a
local estate planning professional to help you
find a form that will be accepted by a court of
law in the state where you live. The best option
is to seek the help of an attorney.
Delegate the Powers
A POA can be as broad or as limited as the
principal wishes but each of the powers
granted must be clear even if the principal
grants the agent a general POA. The principal
can't grant sweeping, nonspecific authority
such as, “I delegate all things having to do
with my life.”

Specify Durability
A POA terminates if the principal becomes
incapacitated in most states. The only way an
agent can keep their power if this happens is if
the POA is written with an indication that it's
durable. This designation makes it last for the
principal's lifetime unless the principal revokes
it.

Notarize the POA

Powers of attorney must be notarized in most
states. It's potentially easier for the agent if a
notary’s seal and signature are on the
document even in states that don't require it.
File the POA
Some states require that specific kinds of
POAs be filed with a court or government
office before they can be made valid so look
into the rules where you live. Ohio requires
that any POA used to grant grandparents
guardianship over a child must be filed with
the juvenile court. It also requires that a POA
that transfers real estate must be recorded by
the county in which the property is located.
Not all powers of attorney must be formally
recorded or filed but it's a standard practice
for many estate planners and individuals who
want to create a record that the document
exists. File it with your state or county to be on
the safe side.
You can start the process of establishing a
power of attorney by locating a lawyer who
specializes in family or estate law in your
state. Legal services offices that are staffed
with credentialed attorneys exist in virtually
every part of the United States if attorney fees
are more than you can afford.

Choosing an Agent
A POA grants immense ownership authority
and responsibility. It's a matter of life and
death in the case of a medical POA. You could
find yourself facing financial privation or
bankruptcy if you end up with a mishandled or
abused durable POA. Choose your agent with
the greatest care to ensure your wishes are
carried out to the greatest extent possible.
It's critical to name someone who is both
trustworthy and capable to serve as your
agent. Any mistakes may be difficult to correct
and there may be a danger of self-dealing
depending on the extent of the powers you
grant. An agent may have access to your bank
accounts, the power to make gifts and transfer
your funds, and the ability to sell your
property.
Your agent can be any competent adult,
including a professional such as an attorney,
accountant, or banker. But they may also be a
family member such as a spouse, an adult
child, or another relative. Naming a family
member as your agent saves the fees a
professional would charge and may also keep
confidential information about your finances
and other private matters “in the family."

DEEDS OF POWER OF ATTORNEY

Wharton in his Law Lexicon (1953), defines a
power of attorney as “a writing given and
made by one person authorising another, who,
in such case, is called the attorney of the
person (or donee of the power), appointing him
to do any lawful act in stead of that person, as
to receive rents, debts, to make appearance
and application in court, before an officer of
registration and the like. It may be either
general or special, i.e., to do all acts or to do
some particular act”.
A definition of power of attorney is also
contained in Section 2(21) of the Indian Stamp
Act, 1899 which reads as follows:
“Power of Attorney” includes any instrument
(not chargeable with fee under the law
relating to Court fees for the time being in
force) empowering a specified person to act
for and in the name of the person executing
it”.
In terms of Section 1A of the Powers-of-
Attorney Act, 1882 (7 of 1982) as amended by
the Powers-of-Attorney (Amendment) Act,
1982 (55 of 1982), a power of attorney
includes an instrument empowering a specified
person to act for and in the name of the person
executing it. It is always kept by the attorney.
A power of attorney executed for the purpose
of a specific act is called a “special power of
attorney”. It is also called a “particular power
of attorney”. A specific act is meant to imply
either a specific act or acts related to each
other as to form one judicial transaction, such
as all the acts necessary to perfect a mortgage
or a sale of a particular property. A power of
attorney executed for the purpose of generally
representing another person, or for
performing more than one act, is called a
‘general power of attorney’.
A power of attorney can be executed in favour
of more than one person. If a power of
attorney is executed in favour of more than
one person it would be desirable to provide
whether such donees will act jointly or
severally. In the absence of such an express
provision authorising them to act severally,
they will be entitled to act only jointly.
The law relating to the powers of attorney is
governed by “Powers-of-Attorney Act, 1982” as
amended by the Powers-of-Attorney
(Amendment) Act, 1982 (55 of 1982). A copy of
the Act is reproduced at Annexure I.
Since the donee of a power of attorney is an
agent of the donor, it is essential to know
about the law of agency. Several matters
concerning agency are dealt with, not in the
Powers-of-Attorney Act, but in the Indian
Contract Act, 1872 (sections relating to
agency). Important amongst these are:
(a) who may execute a power;
(b) who may become an attorney;
(c) when is a power terminated; and
(d) whether a power coupled with interest is
revocable.
The reason, obviously, is that these matters
would be governed by the general principles of
the law of agency. A power of attorney is an
authority in writing to another person to act
for and in the name of the person who
executed the power. Therefore, speaking
generally, the law relating to authority, that is,
agency, would be attracted when a power of
attorney is executed.
Note: The students are, therefore, advised to
refer Chapter X of the Indian Contract Act,
1872 with a view to acquainting themselves
with the rights and liabilities of an agent. For
the authority of a partner in a firm, the
provisions of the Indian Partnership Act, 1932,
may be looked into.
Who can Execute Power of Attorney
A power of attorney can be executed by any
person, who can enter into a contract i.e. a
person of sound mind who has attained
majority. A power of attorney can be executed
only in favour of a major. While functioning as
an attorney the donee is acting as an agent of
the donor i.e. the executor of the power of
attorney, who is the principal. Thus, in such
cases there is relationship of agent and
principal and such relationship can be entered
into by majors and not by minors.

Form of Deed of Power of Attorney

Powers of attorney are executed in the form of
Deed Poll, usually in the first person. It is
unilateral document. It begins either as -
“KNOW ALL MEN BY THESE PRESENTS
THAT I, ETC.” or “BY THIS POWER OF
ATTORNEY, I, ETC.”. Generally, the operative
words making the appointment are introduced
directly without any recitals. If recitals become
necessary, they should be added after the
words “KNOW ALL MEN BY THESE
PRESENTS” thus “THAT WHEREAS etc.”, and
after recitals the operative part is introduced
thus “Now I, the said AB, etc., hereby appoint,
etc., or the deed may be drafted with the
heading “THIS POWER OF ATTORNEY is
made on the, etc., then adding the recitals, the
operative part is introduced thus “NOW THIS
DEED WITNESSES THAT I APPOINT, ETC.”.

Authentication of Power of Attorney

A power of attorney need not be attested.
However, it would be advisable to execute the
power of attorney before and have it
authenticated by a Notary Public or any Court
Judge/Magistrate, Indian Consul or Vice-
Consul or representatives of the Central
Government. If a power of attorney is so
authenticated courts shall presume the
execution of the power of attorney (Section 85
of the Indian Evidence Act, 1872). Under
Section 85 of the Indian Evidence Act, 1872,
the Court shall presume that every document
purporting to be a power of attorney, and to
have been executed before and authenticated
by a Notary Public or any Court, Judge,
Magistrate, Indian Consul or Vice-Consul or
representative of the Central Government, was
so executed and authenticated. Under Section
57(6) and (7) of that Act, the seals of Notary
Public are taken judicial notice of.
Under Section 32(c) of the Indian Registration
Act, 1908, a power of attorney can be granted
to an agent to present a document for
registration; but, under Section 33(1) of that
Act, only certain powers of attorney are
recognised. But if a power of attorney gives
authority to present documents for registration
under Section 32 of the Registration Act, 1908
it must be executed before and authenticated
by the Registrar or Sub-Registrar within whose
District or Sub-District the principal resides or
where the Registration Act is not in force,
before any Magistrate or if it is executed
outside India, before a Notary Public, or any
Court, Judge, Magistrate, Indian Consul or
Vice-Consul or representative of the Central
Government (Section 33 of the Registration
Act, 1908).

Stamp Duty on Power of Attorney

Power of attorney is liable to stamp duty under
the provisions of the Indian Stamp Act, 1889.
Duty varies from State to State. The exact
amount of the duty will depend upon the State
in which the power of attorney is executed.
Further, if a power of attorney executed in one
State has to be sent to another State where
the stamp duty payable is higher, for use, then
the power of attorney should be stamped with
the difference in the duty before it is so used.
Otherwise, the power of attorney could be
impounded.
If a power of attorney is executed in a foreign
country, it should be stamped within three
months of its being received in India. If it is
not so stamped within the period of three
months of its being brought to India, then the
same will be deemed to be unstamped and
cannot be acted upon.
In connection with the
registration/subscription of shares or
debentures or transfer of shares/debentures
invariably companies receive powers of
attorney executed by certain non-resident
shareholders or resident shareholders or by
companies. These powers of attorney generally
provide for making of investment and varying
the investments so made and empowering the
attorney to sign the transfer deeds for transfer
of shares from or to the name of the principal.

Construction of a Power of Attorney

As a rule, a power of attorney, should be
construed strictly and general words must be
interpreted in the light of the special powers,
although they include incidental powers
necessary for carrying out the authority. The
general words used in the subsequent clauses
of a power of attorney must be read with the
special or specific powers given in the earlier
clauses and cannot be construed so as to
enlarge the restricted powers mentioned in the
powers of attorney.
The following two well known rules of
construction should be borne in mind while
interpreting a power of attorney (Mulla:
Contract Act, Page 539):
 8. That regard must be had to the recitals, if
any, as showing the scope and object of the
power, as such recitals will control any
general terms in the operative part of the
instrument. Thus, when it was recited that
the principal was going abroad, and the
operative part gave authority in general
terms, it was held that the authority
continued only during the principal’s
absence.
9. Where special powers are afforded by
general words, the general words are to be
construed as limited to what is necessary
for the exercise of the special power and as
enlarging those powers only when
necessary for the carrying out the purposes
for which the authority is given.
Any power which has not been expressly
delegated should not be implied. For instance,
if a delegate has been authorised to invest in
shares in a company, it should not be implied
that the power to sell has been delegated
unless the authority for varying the investment
has also been delegated to the attorney.
Similarly, the power of investment in shares
does not automatically confer the power of
transfer the shares purchased in exercise of
the power. The power delegated for
investment in shares or transfer of shares
should not be deemed to include the power of
investment in debentures of a company. Great
care has, therefore, to be taken in interpreting
a power of attorney.
.

Can Somebody With Power of

Attorney Do Anything They Please?
No. The scope of legal authority that's granted by a
POA is laid out when it's established. The person
who is granted power of attorney has a legal
fiduciary duty to make decisions that are in the best
interests of the person they're representing.3

Can Next of Kin Override a Power

of Attorney?
No. Next of kin or other family members do not
have any legal authority to override or nullify an
existing power of attorney.

How Can I Revoke a Power of

Attorney That I've Given to
Someone?
Power of attorney can be terminated if you
expressly revoke it. It may also have a set
termination date or duration of time for which it's in
force. A POA will also end if you become mentally
incapacitated unless it is a durable power of
attorney. All powers of attorney cease if you die.3

Who Can I Name to Have Power of

Attorney?
You can technically name anybody as your agent as
long as it's done under your free will and you're
mentally competent.1 It should be somebody
trustworthy and capable, such as a spouse, close
family member, or friend. You can also designate
your lawyer to have a POA.
General Power Of Attorney
The general power of attorney(PoA) is a
written authorisation to an organisation or
person to act on their behalf in all legal
matters. The powers granted by a general PoA
include:
• Entering into contracts.
• Handling business transactions.
• Operating business interests.
• Employing professional help.
• Settling claims and making gifts.
The general PoA is an effective tool to be used
while the person is out of the country,
physically or mentally incapable of managing
the affairs, or if the person is a minor.
A general PoA gives a person or organisation
broad powers to act on your behalf. These
powers include handling financial and business
transactions, buying life insurance, settling
claims, operating business interests, making
gifts, and employing professional help. A
general PoA (as opposed to a special PoA) is an
effective tool if you will be out of the country
and need someone to handle certain matters,
or when you are physically or mentally
incapable of managing your affairs. A general
PoA is often included in an estate plan to make
sure someone can handle financial matters.
It is essential for an agent to keep accurate
records of all transactions done on your behalf
and to provide you with periodic updates to
keep you informed. If you cannot review
updates, direct your agent to give an account
to a third party. As for legal liability, an agent
is held responsible only for intentional
misconduct, not for unknowingly doing
something wrong.
This protection is included in PoA documents
to encourage people to accept agent
responsibilities. Agents are not customarily
compensated; most do it for free. Should you,
a friend, or relative suspect wrongdoing on the
part of your agent, report the suspected abuse
to the police and consult a lawyer.

Procedure For Getting A General Poa

 •
• First, the PoA has to be drafted. This is
generally considered a very
straightforward process and can be done
by any lawyer. It need not be done on
stamp paper but must be made in the
presence of two witnesses and a notary
public. When authenticated by a notary
public, it has the same effect as
registration.
• There is also no need to have the Power
of Attorney registered at the sub-
registrar’s office. However, this may be
necessary when a power of attorney is
being executed for property-related
matters. In such cases, a power of attorney
is called a ‘special power of attorney.
• In case the power of attorney has to be
registered, it will have to follow the
provisions laid down under Section 48 of
Schedule 1 of the Indian Stamp Act, 1899.
Stamp duty has to be paid compulsorily by
the principal or donor in the jurisdictional
registrar’s office. In case of a general
power of attorney, stamp duty is Rs. 100.

Special Power of Attorney

A special or specific or limited power of
attorney is a legal document executed by the
principal by which an agent is authorized to do
some specific acts on his behalf. For E.g. an
agent can be authorized to perform specific
business-related tasks, close or operate
business accounts etc.
The power of attorney becomes a special
power of attorney when it is limited to specific
responsibilities. The document will provide the
agent with the target tasks and responsibilities
that the agent has to perform for the principal.

Difference between General Power of

Attorney and Specific Power of Attorney

If the Power-Of-Attorney is Registered:

1. Drafted the deed of revocation/cancellation
of actual power-of-attorney.
2. The said fresh deed shall be submitted for
its registration before the same Sub-
Registrar where the actual POA was
registered.
 3. After such registration, a notice of the
same shall be sent to all the relevant
authorities/parties/people etc., annexing
such registered revoked/cancelled deed.
4. Thereafter, the person who is executing
such (Revocation Deed of POA) should
publish the same in the two local and
regional newspapers for such information
to be known to the General Public
The Hon'ble Punjab and Haryana High Court
Rajiv Mahajan And Others vs Ajit Kaur
And Others17 In the present case stated
where the registered general power of
attorney has been cancelled on 16.10.2007 by
a registered cancellation deed. It is settled
principle of law that once a registered
document is cancelled by registered
cancellation deed, then cancellation is
operates as constructive public notice.

It is therefore held by Allahabad High Court in

Chandrama Singh and others Vs Mirza
Anis Ahmad 18 that a Notice/document dt.
20/2/73 sent by registered post being not
registered under Registration Act could not
nullify the registered power of attorney dt.
while the subject matter was immovable
property value of more One Hundred Rupees.
Registered document dealing with rights to
immovable property cannot be annulled except
through proper procedure.
The registered Power of Attorney could be
validly revoked/cancelled by another
registered document, therefore, notice dated
20.02.1973 sent by registered post was only a
communication and since it was not registered
under the Registration Act 1908 it did not
revoke the registered Power of Attorney dated
17.03.1967.

If the Power-Of-Attorney is not Registered. The

procedure is same as above except the
registration of revocation/cancellation deed is
not required i.e the duly stamped and
notarized revocation deed sof power of
attorney is sufficient.

Important Clauses to be Present

• The name, age, address and occupation of
the person appointing the facility of Attorney.
• The person to whom such power is granted
to.
• The date and place of creating power of
attorney deed, and also the start date which it
comes into force.
• The date of termination of the facility of
attorney deed if it’s limited by time. Just in case,
if no specific time is mentioned, then mention
whether those are durable or not.
 • In the special power of Attorney, the statute
that should be done by the agent and therefore
the period of time within which such an act has
got to be performed must be clearly mentioned.
• In cases where general power is granted,
then all the acts that the principal authorises
the attorney to try and do must be clearly
mentioned. If the donor wishes a certain act to
not be done, then such acts must even be
mentioned.

Stamp Duty for the Ability of Attorney

As per Section 48, Schedule 1 of the Indian statute,
tax is duly payable for all types of Power of
Attorney. Notarizing the influence of an Attorney is
advisable generally. An influence of an attorney who
is notarised is presumed to possess and have been
executed properly. Read more about stamp duty
from here.

POINTS TO BE NOTED FOR POWER OF

ATTORNEY

1. POA must be on a stamp paper of Rs.500/-

(Preferably purchased in Maharashtra)

2. Powers to sign Leave & License Document shall

be clearly mentioned in the POA

3. Description of the property for which the powers

are given shall be given in the POA

4. POA must be signed in front of Notary or

Embassy Officer.
5. Thumb impression along with signature is
necessary.

6. POA must be either registered or Notarised

GENERAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS that I mr Rachit

Sharma Son of Mr Shashank Sharma the resident of house
#183 sunny enclave Kharar do here by appoint Mr Sanjay
Agarwal son of Mr Aryan Agarwal resident of house
number 216 sector 30 chandigarh as my attorney and
authorized him to do all or any of the things jointly or
severally on my behalf.

WHEREAS The executant is the owner of various movable

and immovable properties in various parts of India and
have interest in various firms, companies, associations of
partners, trusts, societies as partner, proprietor,
shareholder, member etc.

WHEREAS The executant is expected to remain out of

India for a long time due to his wife’s surgery and he will
be unable to attend day to day affairs AND THEREOFRE
the above said my general attorney is authorized to act
and decide on my behalf in the following matters.

1)That they said attorney is empowered to buy, receive,

store and to sell, pledge, give or hire or otherwise
deal with any goods, articles, things or movable
property. He is involved to open or establish or
conduct or shift or close any branch of business at any
place and enter into, sign, execute, vary, alter,
terminate suspend and repudiate any contracts.

2)That they said attorney is authorized to open or

operate or continue or close any account including
any overdraft or other loan account. Also to draw or
sign negotiate and endorse checks payment orders
drafts dividends or any other instrument. Also to
operate any bank locker or safe deposit vault locker,
and to deposit therein and withdraw there from any
articles belonging to me.

3)That they said attorney is empowered to make or

receive any loan or advance from any bank financial
institution or other person to such extent and on such
terms as they said attorney may deem expedient

4)That they said attorney is authorized to acquire or tell

transfer assign or join in acquiring or selling
 transferring or assigning all or any stocks or shares or
annuities debentures and other securities or
investment of any nature whatever.

5)That they said attorney is empowered to make

applications for and take allotments or purchase or
otherwise acquire or hold any shares in any company
in my name and to sell or transfer pledge or deal with
any shares held by me hereafter and to execute or
deliver all deeds and documents.

6)That they said attorney is authorized to purchase take

or lease to take charge or mortgage on and to acquire
in any manner and to sell mortgage settle or
otherwise transfer or in any manner or in any terms
deal with immovable or real properties or any
interest therein.

7)That they said attorney is empowered to prepare sign

or execute or file any of my or any of my firms and
business in my personal capacity or as trustee sales
tax returns, income tax returns and wealth tax returns
or any other returns under the income tax act 1961
and where tax act 957 or any other law for the time
being in force.

8)That they said attorney Is authorized to commence or

prosecute or enforce or defend or answer or oppose
all notices suits and other legal proceedings and
demands touching any of the matter aforesaid.

9)That they said attorney is empowered to do generally

all such things and acts as my attorney which shall be
binding on me with effect from 14th April 2021.

IN WITNESS WHEREOF I have signed this deed of

power of attorney in the presence of the following
witnesses

THS THE 14TH DAY OF 2021

Witnesses

1. SMT Mehak Kaur d/o Harjeet Singh r/0 _______

(sign)

2. Shri Rajkumar s/o Manoj Kumar r/o_____

executant