Stamp duty on power of attorney

Dear sir

POWER OF ATTORNEY not being a Proxy:--

(a) when executed for the sole purpose of procuring 

the registration of one or  more documents in 

relation to a single transaction or for admitting  

execution of one or more such documents;

One hundred rupees.

(b) when required in suits or proceedings under the 

registration of one or  documents in relation to a 

single transaction or for admitting execution of  one 

or more such documents;

One hundred rupees.

(c) when authorising one person or more to act in a 

single transactin other  than the case mentioned in 

clause (a);

One hundred rupees.

(d) when authorising one person to act in more than 

one transaction or   generally;

One hundred rupees.

(e) when authorising more than one person to act in 

single transaction or more  than one transaction 

jointly or severally or generally;

(f) when given for consideration and authorising to 

sell an immovable   property;

The same duty as is leviable on a 

Conveyance under  clause (a), (b)

c) or (d), as the case may be, of 

Article 25, on the market value of 

the property.

(g) when given to a promoter or developer by 

whatever name called, for  construction on, 

development of, or sale or transfer (in any manner 

whatsoever) of, any immovable property.

Five rupees for every five hundred 

rupees or part thereof of the market 

value of the subject matter of 

property:

Provided that, the provisions of 

section 32A shall, mutatis 

mutandis, apply to such an 

instrument of power of attorney as 

they apply to a conveyance under 

that section.

Provided further that, when proper 

stamp duty is paid  under clause (ga) of article 5 on an agreement, or  

records thereof or memorandum of 

an agreement executed between the 

same parties and in respect of the 

same property, the duty chargeable 

under this clause shall be rupees 

one hundred.

 (h)  in any other case

Five rupees for each person 

authorised;

Explanation I. --For the purpose of this article more 

persons than one when belonging to the same firm 

shall be deemed to be one person.

Explanation II. --The term 'registration' includes 

every operation incidental to registration under the 

Registration Act, 1908 (XVI of 1908).

Explanation III. --Where under clause (f), duty has 

been paid on the power of attorney, and a 

conveyance relating to that property is executed in 

pursuance of power of attorney between the 

executant of the power of attorney and the person in 

whose favour it is executed, the duty on conveyance 

shall be the duty  calculated on the market value of 

the property reduced by duty paid on the power of 

attorney.

In Maharashtra there are special rates.

As per the Bombay Stamp Act, the Stamp Duty payable is Rs. 100/- on the Power of Attorney required for the execution and registration of the Leave and License Agreement. However, the registrar office required us to pay Rs. 500/- on such Power of Attorney. But they could not show us the where is it written. Hence the confusion.

Thanks....

Stamp Duty is Payable on Power of Attorney is Rs. 500/- for the purpose of registration of documents.

Thanks Mr. Tiwari.

Could you please let me know the provision?

Thanks & Regards,

Sanchari