he may have filed a power of attorney, which also discloses that he is the husband of the plaintiff, Section 120 of the Indian Evidence Act, 1872 makes it clear that in all civil proceedings, the parties to the suit and the husband or wife of any party to the suit shall be competent witnesses. It is immaterial whether a power of attorney is filed or not in the instant case. Even without a power of attorney, being the husband of the plaintiff, Mr.Somasundaram could have deposed as a witness on behalf of the plaintiff. Therefore, in all the decisions relied upon by the learned counsel for the appellant, Section 120 of the Indian Evidence Act, 1872 was not in issue and it was a case of a general power of attorney. As observed earlier, even without a power of attorney, the plaintiff's husband, who is a competent witness as per the provisions of Section 120 of the Indian Evidence Act, 1872, could have deposed on behalf of his wife, namely, the plaintiff. The decisions relied upon by the learned counsel for the appellant with regard to the power of attorney issue did not touch upon Section 120 of the Indian Evidence Act, which specifically empowers a husband or wife to depose on behalf of their respective spouses and they are deemed to be competent witnesses. Therefore, the decisions relied upon by the learned counsel for the appellant referred to supra has no bearing to the facts of the