TMI Blog1970 (3) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... mation or declaration in the case of persons by law allowed to affirm or declare instead of Swearing-- (a) for the immediate purpose of being filed or used in any Court or before an officer of any Court ..... One Rupee; (b) in any other case ..... Four Rupees and fifty paise. Exemptions -- Affidavit or declaration in writing when made-- (a) as a condition of enrolment under the Army Act, 1950, the Air Force Act, 1950 or the Navy Act, 1957, or (b) for the sole purpose of enabling any person to receive any pension or charitable allowance. ; It shall be found that prior to the amendment affidavits made for the immediate purpose of being filed or used in any Court or before an officer of any Court were exempted from duty; but as a result of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitution, the Stamp Act so as to make other documents also chargeable with stamp duty. Item 44, however, excludes such, matters where the duty or fee is to be collected by means of judicial stamps. Judicial stamps are often called court-fee stamps. The exception is in respect of duties or fees collected by means of judicial stamps only, and not of documents on which, such duty or fee by means of judicial stamps is payable. The State Legislature, therefore, has the power to impose stamp duty on a document in addition to court-fee. However, such, a law shall not prevail in the State unless reserved for the consideration of the President and has received his assent (vide Article 254(2) of the Constitution). The U. P. Taxation Laws Amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules of Court, 1952. Rule 21 thereof also clarifies that an affidavit includes a petition or other documents required to be sworn and sworn shall include affirmation . 7. At this place it may also be observed, though it is not necessary to express a final opinion, that by virtue of Rule 21 affidavit shall not only be a document bearing the heading of an affidavit but also a petition or other document requiring to be sworn or affirmed. 8. From the above it shall be clear that an affidavit is a document which is either sworn or affirmed by the deponent. Ordinarily the affidavit is to be sworn, and not affirmed, but Hindus or Muhammadans, or persons having an objection to making a statement on oath, can make a statement by affirmation. Keepin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deficit stamp duty being made good. 11. Sections 33 35 and 36 of the Stamp Act speak of an 'instrument', an expression which, has been defined in Section 2(14) of the Stamp Act as: Instrument includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded; Section 2 is preceded by the words In this Act, unless there is something repugnant in the subject or context . Consequently, the above definition of instrument shall have to be given effect to unless it leads to some repugnancy: in such circumstances, the Courts of Law can depart from the meaning of the term as defined in Section 2(14). 12. It is true that the definition contained in Section 2(14) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a recital of such right of liability. Where a right or liability is simply asserted or recited in a document, it cannot rightly he said that the document creates, transfers, limits, extends, extinguishes or records such right or liability. It can, therefore, be rightly urged that the term instrument as defined in Section 2(14), cannot extend to each and every affidavit. However, as already observed above, this definition shall not be applicable where it shall be repugnant in the subject or context, i.e., where the provision by itself makes it clear that a much wider meaning be assigned to the term. 14. The relevant provisions on this point are those contained in Sections 3 33 35 and 36 of the Stamp Act. Section 3 lays down, in brief, that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly stamped. This section also makes reference to 'instrument chargeable with duty , and not to instrument as defined in Section 2(14). However, under proviso (a) to Section 35 an instrument not duly stamped can be admitted in evidence on payment of the deficit stamp duty and a penalty of Rs. 5/- or ten times the deficiency, whichever is more. The words such instrument used in the proviso can have reference to only instruments chargeable with duty, and not to instruments as defined in Section 2(14) of the Act. Consequently, an instrument chargeable with duty but not duly stamped can be admitted in evidence only on payment of the deficit stamp duty and penalty as laid down in the proviso. But if such an instrument has been admitted in evi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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