Power of attorney format: general and special
A power of attorney (POA) authorises an agent to act for the principal. A general POA covers a range of acts; a special POA covers specified acts. A POA used to execute or present documents for registration must be authenticated or registered, and a GPA “sale” does not transfer title to immovable property (Suraj Lamp & Industries v. State of Haryana, (2012) 1 SCC 656).
Key points
- Governed by the Powers of Attorney Act, 1882 and the agency provisions of the Indian Contract Act, 1872.
- A POA used for presenting documents for registration must be authenticated (Section 33, Registration Act, 1908).
- Stamp duty is set by each State (Article 48 of the Indian Stamp Act as adopted or amended by the State).
- A GPA, agreement to sell or will does not transfer ownership of immovable property; only a registered conveyance does (Suraj Lamp, 2012).
- A POA executed abroad must be notarised/apostilled and stamped in India within the State’s time limit.
The law: old and new provisions
| Subject | Law now | Before 1 July 2024 |
|---|---|---|
| Powers of attorney | Powers of Attorney Act, 1882 | — |
| Authentication for registration | Section 33 Registration Act, 1908 | — |
Which court or authority
Executed before a notary or registered with the Sub-Registrar, depending on use.
What the document should contain
- Principal’s and attorney’s details
- Recitals (why the POA is given)
- Specific powers granted, listed clearly
- Ratification clause
- Duration and revocation
- Signatures with witnesses; notarisation or registration
Documents to attach
- Identity and address proof of principal and attorney
- Photographs
- Property documents, if the POA concerns property
Procedure
- List the exact powers needed
- Pay stamp duty; execute before a notary, or register at the Sub-Registrar if it concerns immovable property
- Give the attorney the original; keep a copy
Common mistakes
- Granting vague powers
- Relying on a GPA as a mode of transfer of property
- Not stating whether the POA is revocable
Frequently asked questions
What is the difference between a general and a special power of attorney?
A general POA authorises the agent to act in a range of matters; a special POA authorises only specified acts, such as selling one property or appearing in one case.
Does a power of attorney need to be registered?
Registration is optional in general, but a POA relating to immovable property or used to present documents for registration should be registered or authenticated; State rules may require it.
Can I buy property through a GPA?
A GPA sale does not transfer title. The Supreme Court in Suraj Lamp (2012) held that title passes only by a registered sale deed.