Taxmann’s Powers of Attorney Act 1882 – Bare Act with Section Notes – Edition 2025.

Taxmann’s Powers of Attorney Act 1882 – Bare Act with Section Notes – Edition 2025.

Description

Powers of Attorney Act 1882 [Bare Act with Section Notes ] by Taxmann is a meticulously updated legal text. It provides complete, unabridged legislative provisions, carefully curated section notes, explanatory comments, and references to notable judicial decisions. This publication is a dependable reference for anyone looking to understand or apply the law related to powers of attorney in India. Designed to be accessible and authoritative, this edition combines the simplicity of a ‘bare act’ presentation with supplementary insights. Readers benefit from an organised layout that facilitates easy navigation across sections, sub-sections, and key legal terms. The book incorporates updates, historical context, and relevant case law that elucidates the scope and application of the Act.

The book is intended for the following audience:

• Law Students & Academic Scholars – Ideal for undergraduate and postgraduate law students who need a concise yet thorough understanding of the Powers of Attorney Act for coursework, research, and examinations
• Legal Practitioners & Advocates – Offers authoritative text and nuanced commentary crucial for drafting legal documents, advising clients, and effectively representing cases in court
• Judicial Officers – Provides a handy reference for day-to-day courtroom proceedings and judgments where powers of attorney are involved
• Corporate Professionals & Bankers – Helpful for in-house legal teams, company secretaries, and banking professionals dealing with power-of-attorney transactions, documentation, or compliances
• Individuals & Property Owners – A helpful guide for laypersons who need clarity on their rights and obligations when granting or acting under a power of attorney

The Present Publication is the 2025 Edition, covering the amended and updated text of the Powers of Attorney Act 1882 [Act No. 7 of 1882 ], with the following noteworthy features:

• [Bare Act Text] Presents the complete statutory text of the Powers of Attorney Act 1882, covering all sections and the latest amendments
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Section Notes] Each section is followed by detailed notes explaining its scope, application, and nuances
• [Relevant Case Laws] Curated references and summaries of landmark judgments from various High Courts and the Supreme Court of India, illustrating legal principles and interpretations
• [User-friendly Layout] Clear headings, numbering, and footnotes that make it easy to find specific provisions, definitions, or illustrations
• [Subject Index] A dedicated index at the end for quick cross-referencing, ensuring smooth navigation for busy professionals and researchers
• [Legislative History] Highlights changes made over time, including important amendments such as those introduced by the Powers-of-Attorney (Amendment) Act, 1982, and subsequent modifications
• [Practical Insights] Practice notes and cautionary remarks that emphasise how the Act works in day-to-day legal affairs

The structure of the book is as follows:

• Complete Text of the Act – All sections from 1 to 6 (with the omitted portions indicated) are included, along with explanations and definitions
• Detailed Section Notes – Commentary breaks down each provision’s meaning, scope, and implications. Special attention is paid to crucial sections like Section 2 (Execution under Power of Attorney), Section 3 (Payments and Acts by Agents), and Section 5 (Power of Attorney by Married Women)
• Case Law Summaries – Succinct overviews of relevant rulings—ranging from property transactions and taxation matters to procedural issues in litigation—demonstrating how courts have interpreted and enforced the Act
• Practical Guidance – Guidance on topics such as revocation, authority of agents, insolvency implications, and the validity of powers of attorney in various transactions.

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