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There are several documents which are not compulsorily register able under Section 17 of the Registration Act..

Registration: In many cases, a general or specific power of attorney need not be registered.

The question of registration arises only if a power is given for the sale of immovable properties.

It should be done at the office of the sub registrar within whose jurisdiction the person giving the power resides.

If the person resides abroad, the power should be attested by the Indian consulate in that country.

Even the ones which require high stamp duty, if they are under stamped, can be rectified later by paying a penal amount 10 times the original amount.

Non payment of stamp duty does not make the document void or otherwise invalid.It is hardly surprising therefore that there are hardly any development agreement or agreements of sale that are properly stamped.As already stated, an under stamped document is not an invalid document.The Indian Registration Act does not make a power of attorney compulsorily registerable.However, the Supreme court has recently ruled that a power of attorney given to sell immovable properties should be registered.Revocation of power of attorney: It is now settled law that an irrevocable power of attorney given for consideration cannot be revoked. given to a developer for construction, development, sale or transfer (in any manner whatsoever) of any immovable property in Karnataka attracts a stamp duty of 4% of the market value of the property subject to a maximum of Rs. Agreements of sale between the developer and the land owner should be made out as a simple agreement of sale accompanied with a separate contract to build between two parties which require only Rs. Possession should be taken separately and at a later date by the developer from the land owner.

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