The word General Power of Attorney is frequently heard in apartment transactions.  What is GPA and who is authorized to execute GPA ?

General Power of Attorney is a document by which one person appoints another person to represent him/her and act on behalf of himself/herself to manage, attend or carry out certain works like management, sale of property, dealings in the Court, etc. General power of attorney grants power for more than one work or transaction. 
A person competent to contract can execute a power of attorney.

Powers of Attorneys should be prepared and drawn on stamp papers of requisite value and should be attested.  The person who executes power of attorney is called the ‘Executant’ and who holds the power is called the GPA holder. Power of Attorneys need not be registered except where an immovable property is involved.

If General Power of Attorney is given to any person other than family members i.e., father, mother, wife, husband, son, daughter, brother, sister etc., it attracts stamp duty of 2% of the market value of the property and 2% registration charges, i.e. 4% in total.