Report No. 68

Stamp Act

6.3. Then there are provisions in the Indian Stamp Act, 1899, First Schedule, Entry 48, for the stamping of a power of attorney as defined in section 2(21) of that Act. That also will not be affected by the proposed revision of the Powers of Attorney Act.

The provisions in the Notaries Act, 1962, and the Indian Evidence Act, 1872, have been referred to separately.1

1. See para 6.1, supra.