Rajendran vs. Commissioner General of Excise and Others – sllr 2021 volume 1 page 091

In the case between Rajagopal Rajendran (Petitioner-Appellant) and the Commissioner General of Excise and associated representatives (Respondents), the court addressed the issue of whether a Power of Attorney granted jointly by two licensees remains effective after the death of one grantor. It was held that a joint Power of Attorney is automatically terminated upon the death of one of the grantors, even if no new Power of Attorney is executed by the surviving licensee. The decision reaffirmed the principle that authority under a joint Power of Attorney ceases with the death of any one of the grantors. This conclusion relied on the interpretation of the Power of Attorney Ordinance and the Excise Ordinance, and supported by relevant precedents. The impact of the case emphasizes strict compli