In Pedapudi Alfred Johnson Jeyakaran Jesudasan V. The State of AP, Justice U.
Durga Prasad Rao, under Section 18 of the Indian Stamp Act of 1899, ruled that
if a General Power of Attorney (GPA) is executed outside of India without
being duly stamped and is presented before the third respondent within three
months, the Court has the authority to order the impoundment of the GPA.
