In Re: Reference Under Stamp Act, Section 46

- 1. as the persons are unconnected and have no common interest in joint property, we are of opinion that separate powers of attorney must be executed. in ref. case no. 21 of 1891, (the judgment of the full bench in ref. case no. 21 of 1891 is as follows .--' we are of opinion that the document is a power of attorney and must be stamped with a five rupees stamp.') the subject matter of the agency was one in which the executants had a joint interest.2. it follows that separate documents should be executed by each of the individuals referred to in para 7 of the reference.