Power-of-attorney recognisable for purposes of section 32
(1)
For the purposes of section 32, the following powers-of-attorney shall alone be recognized, namely:— (a) if the principal at the time of executing the power-of-attorney resides in any part of 1[India] in which this Act is for the time being in force, a power-of-attorney executed before and authenticated by the Registrar or Sub-Registrar within whose district or sub-district the principal resides;
(b)
if the principal at the time aforesaid 2[resides in any part of India in which this Act is not in force], a power-of-attorney executed before and authenticated by any Magistrate;
(c)
if the principal at the time aforesaid does not reside in 3[India], a power-of-attorney executed before and authenticated by a Notary Public, or any Court, Judge, Magistrate, 4[Indian] Consul or Vice-Consul, or representative 5*** of the Central Government: