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POWER OF ATIORNEY (as defined by Section 2(21) not being a Proxy (No. 52). (a) when executed for the sole purpose of procuring the registration one or more documents in relation to a single transaction or for admitting execution of one or more such documents; (b) when required in suits or proceedings under the Presidency Small Cause Courts Act,1882 (15 of 1882) (c) when authorizing one person or more to act in a single transaction other than the case mentioned in clause (a); (d) when authorizing more than five persons to act jointly and severally in more than one transaction or generally; (e) when authorizing more than five but not more than ten persons to act jointly and severally in more than one transaction or generally; (f) when given for consideration and authorizing the attorney to sell any immovable property; (g) in any other case Explanation - For the purposes of this Article more persons than one when belonging to the same firm shall be deemed to be one person. Ten paise Ten paise Five paise Five paise Twenty paise Ten paise (N.B. II a policy of group insurance is renewed or otherwise modified whereby the sum insured exceeds the sum previously insured on which stamp-duty has been paid, the proper stamp must be borne on the excess sum so insured.) One quarter of the duty payable in respect of the original insurance but not less than five paise or more than fifty paise: Provided that if the tot a I amount of duty payable is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of live paise. Rs.20.00 Rs. 20.00 Rs.20.00 Rs. 20.00 Rs.20.00 The same duty as a Conveyance (No. 23) for the amount of the consideration. Rs.20.00 N.B.- The term 'registration' includes every operation incidental to registration under the Registration Act, 1908 (16 of 1908).