Manubhai Bhanubhai Gajera vs Gujarat Revenue Tribunal on 15 February, 2021
REVENUE REVENUE TRIBUNAL AND OTHERS
General Power of Attorney Sales (for short `GPA Sales') or Sale
Agreement / General Power of Attorney / Will transfers ... short
`SA/GPA/WILL' transfers). Both the descriptions are misnomers
as there cannot be a sale by execution of a power of attorney