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Accelerator_enthusiast (Student)     17 February 2023

Stamp duty for special power of attorney for appearing on behalf of a person in mutation hearing

We are going to apply for mutation of a property in Kolkata due to death of the original heir. It will be mutation due to succession (intestate) and not any sale. The Special Power of Attorney would just allow the Attorney (a family member) to appear on my behalf in the mutation hearing, and the POA would cease to exist once the final mutation order is given.

I was looking at the Schedule I of the Indian Stamp Act, 1899. My situation is, most probably, No. 48(c):

(c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a);

and the stamp duty mentioned is ₹1. This is obviously outdated, as ₹1 stamp paper doesn't exist today.

I searched Google, and found this official website of the Govt. of West Bengal, but it only lists stamp value for giving land to promoter for construction. Another (3rd-party) website states that stamp duty payable for Special Power of Attorney is ₹100.

Can anyone please throw some light on this?


 4 Replies

T. Kalaiselvan, Advocate (Advocate)     18 February 2023

The stamp duty payable in this would be Rs. 100/- only because it it is not involving a transaction for  transfer of immovable property. 

Accelerator_enthusiast (Student)     18 February 2023

Thank you for the clarification.

Also, are the current rates listed somewhere? On IndiaCode, I could only find the outdated version of the Stamp Act.


Dr J C Vashista (Advocate)     18 February 2023

Stamp duty is a State subject. Please check with area Sub Registrar / document writer / local lawyer.

In Delhi SPA require a stamp duty of Rs. 20/- (Twenry).

Accelerator_enthusiast (Student)     20 February 2023

Thank you. In that case, I will have a word with an advocate.

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