"Agent" and "principal" defined
Section 182 of the Indian Contract Act, 1872 deals with "Agent" and "principal" defined. An "agent" is a person employed to do any act for another, or to represent another in dealings with third persons. The Act came into force on 01 Sep 1872.
An "agent" is a person employed to do any act for another, or to represent another in dealings with third persons. The person for whom such act is done, or who is so represented, is called the "principal".
Section 182, The Indian Contract Act, 1872 (Act 9 of 1872).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union Of India vs Future Gaming Solutions Pvt. Ltd.
Court's Decision & Legal Precedent
Service tax is not leviable on the activity of promotion, marketing, organizing, or facilitating the organization of lottery tickets by distributor-assessees because: (1) the relationship between the State of Sikkim and the respondent-assessees is on a principal-to-principal basis (not principal-agent), as evidenced by guaranteed minimum payments, bearing of all financial risk, no state indemnification, independent appointment of sub-distributors, and wholesale purchase pricing; (2) lottery activities constitute betting and gambling, which is exclusively reserved to state governments under Entry 62 of List II of the Seventh Schedule of the Constitution, and Parliament lacks legislative competence to impose service tax on this activity using its residuary power under Entry 97 of List I; (3) lottery tickets are actionable claims, and transactions in actionable claims are excluded from the definition of service under Section 65B(44) and the Negative List in Section 66D of the Finance Act 1994; and (4) multiple parliamentary amendments attempting to redefine lottery distribution as a taxable service cannot alter the substantive principal-to-principal relationship or the constitutional division of taxation powers between Union and States.
On this section: Definition of agent and principal; nature of agency relationship; indemnification obligations of principal; indicators of agency vs independent contractor
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Mahiboob Ibrahim Mulla v. Abdul Sattar Ibrahim Mulla
Court's Decision & Legal Precedent
Final Order order-7.pdf labelled. Second Appeal 716/2019. Bombay HC, Nitin W. Sambre J., 11 Oct 2022. DATE-CHECK false positive (2007/2010/2014 fact dates); body is the named 11 Oct 2022 SA merits (same Ghisalal/Noel pattern). Isolate: a power of attorney is an agency under Contract Act s.182 (agent/principal defined); it terminates only by the express terms of the instrument (s.202 discussed). Recites s.16 undue influence but the appellant failed that burden — do not pad 16 (already filled). Do not pad 202. Leading HC. NTC / Bharti leftover ROPs not attached.
On this section: Contract Act s.182: a power of attorney is agency — the holder is an agent and the grantor the principal; later family arrangements do not displace that definition without proof of the instrument (Mahiboob, Bombay HC). Do not pad 16 (already filled) or 202.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 182
What have the courts held on Section 182 of the Indian Contract Act?
Union Of India vs Future Gaming Solutions Pvt. Ltd. (18 Sep 2024) is the leading judgment on this section among those set out below: Definition of agent and principal; nature of agency relationship; indemnification obligations of principal; indicators of agency vs independent contractor. Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2022 to 2024.
How do I find court cases under Section 182 of the Indian Contract Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Contract Act 182, section 182 Contract Act, section 182 of the Indian Contract Act. People searching for it also type indian contract act 182. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Union Of India vs Future Gaming Solutions Pvt. Ltd. (18 Sep 2024).
When did Section 182 of the Indian Contract Act come into force?
Section 182 of the Indian Contract Act, cited as Contract Act 182, came into force on 01 Sep 1872, having been enacted on 25 Apr 1872. It is in force as at the date shown on this page.
Other sections of this Act
- 73. Compensation for loss or damage caused by breach of contract1822 words
- 23. What considerations and objects are lawful, and what not596 words
- 74. Compensation for breach of contract where penalty stipulated for577 words
- 28. Agreements in restraint of legal proceeding void512 words
- 25. Agreement without consideration, void, unless it is in writing and registered, or is a promise to compensate for something done, or is a promise to pay a debt barred by limitation law423 words
- 16. "Undue influence" defined397 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.