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Section 48: Recovery of duties and penalties
as defined by section 2(21) not being a proxy— (a) when executed for this sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents; One rupee and thirty-eight naye paise (b) when required in suits or proceedings under the Presidency Small Cause Courts Act, 1882; One rupee and thirty-eight naye paise (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); Two rupees and eight-two naye paise (d) when authorizing not more than five persons to act jointly and severally in more than one transaction or generally; Fourteen rupees and six naye paise (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally; Twenty-eight rupees and twelve naye paise (f) when given for consideration and authorizing the attorney to sell any immovable property; The same duty as a CONVEYACE (No.23) for the amount of consideration (g) In any other case Two rupees and eighty-two naye paise for each person authorized N.B.—The term “Registration” includes every operation incidental to registration under the Indian Registration Act, 1908 (16 of 1908). Explanation— For the purposes of this article more persons than one when belonging to the same firm shall be deemed to be one persons.
Source: official text of The Indian Stamp Act, 1899 as published on India Code (PDF). All sections of the Indian Stamp Act, 1899.