https://www.taxtmi.com/caselaws?id=198881 Section 85 of the Evidence Act applies only where a power of attorney is executed before a Notary Public and authenticated by the Notary; mere notarisation or attestation is insufficient. On the record, the document showed only attestation after the seal had been affixed, with no proof of proper authentication, so the statutory presumption did not arise. The power of attorney was therefore not duly proved, and the suit was not shown to have been instituted by an authorised person. Although other evidence such as a board resolution or witness testimony could have proved authority, none was produced, and remand was declined. en-us Tue, 03 Apr 1984 00:00:00 +0530 Mon, 12 Feb 2018 12:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198881 Section 85 of the Evidence Act applies only where a power of attorney is executed before a Notary Public and authenticated by the Notary; mere notarisation or attestation is insufficient. On the record, the document showed only attestation after the seal had been affixed, with no proof of proper authentication, so the statutory presumption did not arise. The power of attorney was therefore not duly proved, and the suit was not shown to have been instituted by an authorised person. Although other evidence such as a board resolution or witness testimony could have proved authority, none was produced, and remand was declined. Case-Laws Indian Laws Tue, 03 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198881