| COURT: | Supreme Court |
| CORAM: | Indu Malhotra J, Uday Umesh Lalit J |
| SECTION(S): | 2(35) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | ex-parte dismissal, recall of order |
| COUNSEL: | - |
| DATE: | October 25, 2019 (Date of pronouncement) |
| DATE: | November 2, 2019 (Date of publication) |
| AY: | - |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Recall of ex-parte order: A 'power of attorney holder' is an 'agent' and 'Principal Officer' u/s 2(35). If a CA is granted a POA, service upon him of a notice is valid. If a notice is duly served upon the litigant through its authorized representative, and it was provided sufficient opportunity to appear before the Court and contest the matter but the litigant choses to let the matter proceed exparte, the order cannot be recalled | |
In State of Rajasthan v. Basant Nehata1 this Court held that : “A grant of power of attorney is essentially governed by Chapter X of the Contract Act. By reason of a deed of power of attorney, an agent is formally appointed to act for the principal in one transaction or a series of transactions or to manage the affairs of the principal generally conferring necessary authority upon another person. A deed of power of attorney is executed by the principal in favour of the agent.”
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