SC case - https://indiankanoon.org/docfragment/1565619/?formInput=power%20of%20attorney%20sale%20%20doctypes%3A%20supremecourt
The opening observation (second sentence), if read in isolation, is not quite understood. For, it might not be generally true that 'the idea' of registering a document as executed by a 'notarized' 'power of attorney' is ''to avoid stamp duty'. Unless the intended reference is to the dubious cases, infamously effected through a 'GPA' ; and, which practice came to be stubbornly put an end to, by the SC in its landmark Judgment in, -https://indiankanoon.org/docfragment/1565619/…
Incidentally, that Judgment has been referred to on several occasions, in different contexts. For instance, in one of the published articles on this website itself.
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