Suppose you are unable to do a task yourself with respect to your property or other financial matters, and you want someone else to do it on your behalf, the Power of Attorney instrument will be used. Power of Attorney is a legal document which gives a person authority to act on your behalf. Power of Attorney should ideally be given to your own blood relations but can be given to others as well. You will have to shell out a huge Stamp Duty in case you choose to give it to your non-blood relative. Because of rampant misuse of Power of Attorney, the government wants to discourage you to give it to a non-blood relative, hence the full stamp duty.