NEW INDIA ASSURANCE CO LTD Vs. R ANANTHALAKSHMI

JUDGEMENT

(1.) AS. I and II (for condonation of delay and for stay) are supported by affidavits sworn to before a Notary Public. The Registry has raised an objection that the affidavits are defective "as they have not been affixed with Notarial stamps as required under Article 36 of the schedule to the Karnataka Stamps Act, 1957 ('act' for short)

(2.) THE Office objections was answered by stating that affidavits to be filed in Courts were exempt from stamp duty; and therefore there was no need to affix any Notarial stamps to such affidavits. As the Registry is not satisfied the matter is placed before us for orders.

(3.) RELEVANT portions of Articles 4 and 36 of the Schedule to karnataka Stamp Act, 1957 ('stamp Act' for short) read as follows: article Description of instrument proper Stamp Duty 4 Affidavit, including an affirmation or declaration in the case of persons by law allowed to affirm or declare instead of Swearing. Exemptions: Affidavit or declaration in writing, when made, (a) xxx xxx xxx (b) for the immediate purpose of being filed or used in any Court or before the office of any Court; or Twenty, Rupees Article description of instrument Proper Stamp Duty (c)XXX XXX XXX 36 notarial Act, that is to say any instrument, endorsement note, attestation, certificate, or entry, not being a protest (No. 42) made or signed by a Notary Public in the execution of duties of his office, or by any other person lawfully acting as a Notary Public. Ten Rupees the Stamp duty in respect of notarial Acts is paid by affixing special adhesive stamps bearing the word 'notarial' under Section 11 (c) of the Stamp Act read with Rule 14 (a) of the Karnataka Stamp rules, 1958.