https://www.taxtmi.com/caselaws?id=277371 A power of attorney must be construed strictly from the whole instrument, so only expressly granted or necessarily implied authority will bind the principal. The mukhtarnama authorised the agent to conduct litigation and other proceedings, but it did not extend to signing or verifying an income-tax return, which is a declaration of income rather than an application or written statement. No implied authority, agency by estoppel, or subsequent ratification was established. The return signed and verified by the mukhtar was therefore not binding on the assessee, and the referred question was answered in the negative. en-us Fri, 01 Mar 1935 00:00:00 +0530 Mon, 03 Dec 2018 10:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277371 A power of attorney must be construed strictly from the whole instrument, so only expressly granted or necessarily implied authority will bind the principal. The mukhtarnama authorised the agent to conduct litigation and other proceedings, but it did not extend to signing or verifying an income-tax return, which is a declaration of income rather than an application or written statement. No implied authority, agency by estoppel, or subsequent ratification was established. The return signed and verified by the mukhtar was therefore not binding on the assessee, and the referred question was answered in the negative. Case-Laws Indian Laws Fri, 01 Mar 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277371