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 This is obviously outdated, as ₹1 stamp paper doesn't exist today.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?