( A ) Evidence Act (1 of 1872) S. 118 — Civil P. C. (5 of 1908), O. 3, R. 1 — Power of Attorney Act (1882), S. 18A (inserted by Act (55 of 1982)) — Evidence of Power of Attorney Holder — Credibility — Merely on grounds that parties to suit do not appear as witness, evidence of Power of Attorney Holder cannot be ignored.The words ‘appearance, application or act’ in O. 3 R. 1, CPC only mean appear, make application and take such other necessary steps as may be required to be taken up for the progress of the proceedings. It offers no guidance whatsoever for giving deposition on oath as a power of attorney on behalf of a party. It is not a part of the pleadings. It is the part of the procedure for proving a case by competent witness. It does not deal with evidence to be adduced in a legal proceeding at all. Merely because the aforesaid provision does not deal with the evidence or who may testify, or depose, it cannot be said that the General Power of Attorney has no such power to depose. O. 3 Civil P. C. does not deal with the Power of Attorney Holder exhaustively. (Paras14)There is no express bar made in the provisions of Civil P. C. to debar the Power of Attorney to be examined as a witness on behalf of the parties to the proceedings. Power of Attorney is a competent witness and is entitled to appear as such. His evidence cannot be refused to be taken into consideration on the ground that the parties to the suit i.e., plaintiff....