Power of attorney tax treatment

Stage 1: Mr B purchased a plot from Mr A for Rs 10 lacs. An agreement of sale was executed and Mr B paid the full consideration by cheque. In return, Mr A gave Power of Attorney (POA) to Mr B. Please note, the title deed was not transferred. Only POA was given. Title deed was still in the name of Mr A. Stage 2: After 5 years, Mr B sold that plot for Rs 22 lacs to Mr C. Mr C paid full consideration to Mr B. Being the holder of POA, Mr B received all the sale consideration by cheque in his name and transferred title deed of plot to Mr C. Now what will be the position of capital gain under the provisions of Income-tax Act? (For this transaction only) a) Who will be the liable for capital gain tax? b) Whether it is payable by Mr B (Capital gain = Rs 22 lac - Indexed cost of Rs 10 lac) ? c) Whether it is payable by Mr A, who is the owner in records? d) If it is payable by Mr A, then what will be the treatment for the cheque received by Mr B from Mr C and cheque paid to Mr A by Mr B. capital arise which year - ? Please guide.