Power of attornery - related query

Dear All, My mother is having power of attorney to land of 3000 SQFT which we paid around 24 Lacs and 6 lacs pending. But we conveyed we couldnt do pay any further and asking for him to register for 2400 SQFT. Recently in tamilnadu all unapproved lands are to be regularized based on G.O recently released. The layout owner who happens to be my friend is not applying to form for more than ta year on related request. I even cannot apply by myself since its layout owner needs to be declaring all OSR plus unsold lands in the form. How to approach this? As POA ceases if any one of agreed party lifeterm is over. POA has full rights for me to sell on behalf of owner. Can I sell or transfer the power to someone interested? Please advice