A Power of Attorney (POA) is executed in West Bengal and stamped amount of ₹100/- as per stamp duty of the State, now the POA is to be sent to Bihar, where stamp duty is ₹150/-. Comment on the validity of POA.

The exact amount of stamp duty on a Power of Attorney (POA) depends upon the State in which the POA is executed. If a POA executed in one state has to be sent to another state where the stamp, duty is higher, for use, then POA should be stamped with the difference in the duty before it is so used. Hence, in this case, the differential stamp duty of ₹50/- (i.e., ₹150-₹100) is to be paid before its use. Section 35 of the Indian Stamp Act, 1899 provides that an unstamped or inadequately stamped document is inadmissible in evidence.