what is known as General Power of
Attorney Sales (for short `GPA Sales') or Sale Agreement/General Power of
Attorney/Will transfers (for short ... GPA/WILL' transfers). Both the
descriptions are misnomers as there cannot be a sale by execution of a power
of attorney nor can there
there was a Fragmentation Act in force during the
execution of the GPA and there was a bar on the sale of
properties and hence ... purchased the suit schedule
property under GPA, and her vendor has also executed an
affidavit Ex.D2 in favour of the defendant asserting
General Power of Attorney (hereinafter
referred to as, 'GPA') No.476 dated 20.10.1992 registered purportedly
from the plaintiff, in his favour ... soon as the plaintiff learned about the
aforesaid fake, forged and fabricated GPA, he got it cancelled vide duly
registered cancellation GPA No.299 dated
respect of "A" schedule property, to declare the
registered GPA dt. 19/8/1996 in respect of "B" schedule property ... plaintiff and defendant
No.1?
2. Whether plaintiff proves that the registered
GPA dated 19/8/1996 executed by first
defendant in favour
assessee in his reply
submitted that on 17-12-2004 only GPA was registered and the
actual sale deed was registered ... Registration Act, 1908 agreement of sale cum GPA is operative
from the date of its execution i.e., 17-12-2004. The CIT (A) held
sheds in their respective sites purchased by
them from the GPA Holder of legal heirs of Sri.Bhuragappa
and denied the title of the plaintiff ... defendants have come forward with a case
that through the registered GPA executed in favour of
20 O.S.No.6940/2012
Sri.K.Satyanarayana
received information that the assessee is holding GPA for
Sri M Sheetal Singh, Sri M Shanker Singh, Sri M Manohar Singh,
Sri M Vijay Singh ... sale deed stating that
he has executed the sale deed as a GPA holder only and that he
has not received any amount from
Respondent got the Agreement to Sell, Will, General
Power of Attorney (GPA) dated 13.03.2000 executed in his own favour.
The Respondent thereafter asked the Appellant ... Supreme Court further concluded
as under :
"............ 15. Therefore, a SA/GPA/WILL transaction
does not convey any title nor create any interest
enjoyment and possession of the suit property
by virtue of a notarised GPA and the plaintiff cannot be allowed to
claim his title over ... immovable property based on GPA, Agreement
to Sell, Affidavit and Deed of Will.
On merits it is contended by the defendants that plaintiff
Both transactions were through documents in the nature of GPA
etc. Defendants no.1 & 2 are the purported purchasers of the suit
property from ... defendant No.4, again through GPA etc dated
30.12.2009.
2. The suit property bears No. D130, Back Gali, Janak Puri,
Bindapur, Delhi
