From the facts presented, I understand that the PoA was 'attested' by the Indian Deputy High Commission in Edinburgh, Scotland, UK, and upon its arrival in India, it was notarized in Mumbai, but the UP registrar is refusing to accept it. As the stamp act varies from State to State in India, I am of the view that the UP registrar is asking for an adjudication (assessing for stamp duty) of the PoA. In the circumstances, execute a fresh PoA and get it either 'attested' by the Indian Dy. High Commission OR 'notarized' in the UK, and send it to your mother. Then, upon its arrival in India, ask her to get it 'adjudicated' by the UP registrar, within three months.

Once POA executed abroad is attested before Indian consulate it should suffice for sale of property 

it does not require registration 

1. Unregistered/Notarised POA has no legal validity as per the Hon'ble Supreme Court judgement of 2011.

2.  After the POA was countersigned in the Embassy of India in Edinburgh and sent to India, the POA should have been adjudicated/registered in the jurisdictional District Registrar/Sub-Registrar's Office in the Uttar Pradesh.

3.  Now also, the notarized POA can be adjudicated/registered in the jurisdictional District/Sub-Registrar's Office to make it legally valid so that your mother can deal with the properties, on your behalf.

Registration Act is central Act is applicable all other India. You need to submit the POA to the District Registrar of the District where the property is located. District Registrar will validate the POA by collecting stamp duty of 1 per cent from her. You can produce the validated POA to the Sub-Registrar and get the property transferred. A POA attested abroad need not be registered again but it has to be validated. There may be confusion of validation and Registrar.

The POA duly attested by Indian Embassy/consulate or a Notary from local Edinburgh is to be sent to the power agent back in India in a sealed cover, which will then be carried to the concerned registrar within the jurisdiction the property falls, after which the concerned registrar ill open the cover, verify the identity of the power agent and put his seal for adjudicating the power of attorney deed.

Once the concerned registrar has adjudicated the power deed then the power agent will be eligible to do the transaction in respect of the property mentioned in the schedule of property in the said power deed. 

You have probably given a general power of attorney to your mother residing at Thane to do all the acts in general without mentioning this property to which you desire to do the registered transactions.

Besides the power of attorney to deal with the immovable property has to be be done by a registered deed only if the same is within India, or if a power of attorney deed has been executed in a foreign country by a NRI or OCI or a foreign citizen, then he may have to follow the procedures as mentioned above in this post.

Also please note that the UK Embassy cannot register the power of attorney deed, neither the Indian embassy/consulate. The ?Embassy officials can only attest the power of attorney deed, hence do not get confused with technical terms and furnish misleading information while seeking an opinion/solution to your problem

the POA is perfectly valid being in accordance with s.33(1)(c) of the Registration Act, 1908

the refusal by the UP Registrar is clearly illegal

there is a central act i.e. the Registration Act, 1908 which applies to all states in India, unless any particular has its own amendments made to the central act

ask the UP Registrar to give legal reasons for not accepting the POA 

The relevant portion of s.33 is reproduced below:

REGISTRATION ACT, 1908 Section 33 - Power-of-attorney recognizable for purposes of section 32

(1) For the purposes of section 32, the following powers-of-attorney shall alone be recognized, namely:--

(a) if the principal at the time of executing the power-of-attorney resides in any part of 1 [India] in which this Act is for the time being in force, a power-of-attorney executed before and authenticated by the Registrar or Sub-Registrar within whose district or sub-district the principal resides;

(b) if the principal at the time aforesaid 2 [resides in any part of India in which this Act is not in force], a power-of-attorney executed before and authenticated by any Magistrate;

(c) if the principal at the time aforesaid does not reside in 1 [India], a power-of-attorney executed before and authenticated by a Notary Public, or any Court, Judge, Magistrate, 3 [Indian] Consul or Vice-Consul, or representative 4 [***] of the Central Government:

Provided that the following persons shall not be required to attend at any registration-office or Court for the purpose of executing any such power-of-attorney as is mentioned in clauses (a) and (b) of this section, namely:--

(i) persons who by reason of bodily infirmity are unable without risk or serious inconvenience so to attend;

(ii) persons who are in jail under civil or criminal process; and

(iii) persons exempt by law from personal appearance in court.

5 [Explanation.--In this sub-section "India" means India, as defined in clause (28) of section 3 of the General Clauses Act, 1897 (10 of 1897).]

(2) In the case of every such person the Registrar or Sub-Registrar or Magistrate, as the case may be, if satisfied that the power-of-attorney has been voluntarily executed by the person purporting to be the principal, may attest the same without requiring his personal attendance at the office or Court aforesaid.

(3) To obtain evidence as to the voluntary nature of the execution, the Registrar or Sub-Registrar or Magistrate may either himself go to the house of the person purporting to be the principal, or to the jail in which he is confined, and examine him, or issue a commission for his examination.

(4) Any power-of-attorney mentioned in this section may be proved by the production of it without further proof when it purports on the face of it to have been executed before and authenticated by the person or Court hereinbefore mentioned in that behalf.

Respect Sir, Greetings !!!

Having learnt your situation meticulously, Kindly observe that in light of the Section .33(1)(c) of the Registration Act, 1908, the UP registrar cannot deny or refuse to proceed with registration. 

The point to focus herein is that, if he refused to do so, you can initiate legal proceedings for which lot of time may consume.  The issue that is getting Cropped up is Jurisdiction. 

Applying wisdom, according to me, simply repeat the same procedure done earlier i.e. 

Step 1 : You have to hire a local lawyer to draft GPA in favour of your mother.

Step 2 : Get the document signed by you and subsequently notarised by a local lawyer in Scotland, UK

Step 3 : Furthermore, get the same attested by Indian Embassy in UK & Courier the same to India.

Step 4 : Your mother can take the document and get it Validated in the office of concerned Registrar or Sub-Registrar where your property jurisdiction is situated in UP.

Step 5 :  Subsequent to Validation document is empowered for transfer of property via sale or gift or other sources of transfer of property.

As per my knowledge Step 1 till 3 takes 2 days maximum, Courier takes another 5 days and validation 5-6 days at maximum. Over all 15 days maximum and you are ready for transfer of property.

Hope every thing is absolutely clear. Still any issues consult me. Good Luck !!! Adv. Masood.

- As per law, you can give POA to your mother for the said work

- That POA should be notarized as per rule of UK-Scotland , and attested from the Embassy of India. 

- Since, that POA is notarized from India and attested from abroad, then the Registrar cannot accept the same . 

- Hence, you can send a fresh POA in your mother name , and the registration of the same is not mandatory. 

Dear client,  I am sorry to hear that.  But according to Section 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948, notarising a deed from an authorised officer of the Indian Consulate/Embassy would be considered a valid notary. Such a POA is not required to be stamped at the time of execution

The power of attorney needs to be duly registered at Sub registrar office by your mother in India. 

Registration is mandatory if you are giving any right to sell anywhere in India.

You need registered poa in al. States for transfer of immovable property

Registered POA is necessary for sale of property if it is executed in india 

however if POA is executed abroad attestation before Indian consulate is sufficient 

the stand of registrar insisting  that POA executed abroad should be registered in india would not stand legal scrutiny 

Sir different lawyers will have different views 

No 2 lawyers would think alike 

Some may have replied on basis of the legal provision and some just like that 

As regards articulation of the law, the law is clearly stated in s. 33(1)(c) which you have reproduced above 

Now if the registrar is overlooking that then what can the lawyers do ??!!

So please chill ! 

If the registrar is acting funny then for that you need to ask him the law under which he claims that the poa has to be 'registered'. Tell him to give proper reasons for not accepting the poa, in writing 

From what I can gather I think the poa contains a power to sell clause 

Now in Maharashtra state if a poa contains a power to sell and such poa is granted to a specified relative then it attracts nominal duty without need for registration 

Whereas if the poa containing power to sell clause is granted to a non relative then it attracts full stamp duty and also has to be registered 

What is the applicable state law in UP that only a local lawyer will be able to tell you 

But the central law applicable to all Indian states is very clear that if the principal is outside India then he can sign the poa before the consulate/embassy 

1.  There's no need for you to travel to India for adjudicating/registering the already attested POA in U.K. and subsequently Notarised. The same POA has to be adjudicated in the jurisdictional District/Sub-Registrar's Office in U.P. After this procedure , your mother can deal with your property in U.P. armed with the POA.

2.  Registrar is asking for adjudicated/registered POA and not accepting the U.K. attested, Notarised POA, as per the Hon'ble Supreme Court 's judgement of 2011, which has superceded Section 33 of Registration Act 1908, which you have quoted.

3.  NO NEED FOR YOU TO TRAVEL TO INDIA, the same POA can be adjudicated/registered in U.P., without your physical presence.

You have not followed the correct procedures that was suggested in this regard.

If any transaction in respect of an immovable property is to be carried out through a power of attorney agent in India, the principal should get the deed registered before the sub registrar where he resides.

If a power deed was executed in a foreign country with attestation by the embassy official of that country, then that deed should be sent through a sealed cover to the power agent in India, who will then present it before the sub registrar where he resides.

The sub registrar will open the cover and after verification of the correct compliance of the procedures followed therein, he will sign and put his seal endorsing adjudication of the power deed.

Once the registrar has completed the adjudication process, the power agent can proceed with the transactions related to the immovable property.

Please note that in order to get the job easily done at India, you approached a notary public for attestation of the deed which was already attested by embassy official at Edinburgh.

Thus it's your fault of avoiding the registrar or following the proper procedure in India in this regard.

There's no point in expressing your grievances if you are at wrong, instead you still can regularise it by adopting the proper procedures now.

As per indian registration act any instrument used for transfer of immovable property is compulsorily registered. 

It is true that POA attested by Indian consulate and then notarised back in India is good enough to be valid for all matters in India under Section .33(1)(c) of the Registration Act, 1908. The  officials  in U.P. might have put off by notification of POA in Thane overlooking the  attestation by Indian Embassy. Submit your document for Registrar with attested POA and ask them to reject the  registration as POA is notarized in Thane. They cannot do that as there is lengthy procedure for rejection of registration giving legal and valid causes for rejection. You can also confront them with the  provision of law.  

Please be guided by my earlier advice.