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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether an affidavit sworn before a notary was admissible for filing in proceedings before the High Court.
Analysis: The High Court Rules in Chapter IV provide for appointment of oath commissioners and the manner of verification of affidavits, but they do not state that affidavits sworn before a notary are excluded. Section 139 of the Code of Civil Procedure, 1908 specifically recognises a notary appointed under the Notaries Act, 1952 as a person who may administer oath to a deponent. The Court also relied on the authority conferred on notaries under the Notaries Act, 1952 and held that the procedural rules governing affidavits did not operate in derogation of that statutory position. A restrictive construction would unnecessarily defeat the purpose of the Notaries Act and cause hardship to litigants.
Conclusion: An affidavit sworn before a notary is admissible and cannot be rejected merely because it was not sworn before an oath commissioner appointed by the High Court.
Final Conclusion: The preliminary objection was rejected and the supplementary affidavit was permitted to be taken on record.
Ratio Decidendi: Where the governing procedural rules do not expressly or by necessary implication exclude notarial verification, an affidavit sworn before a notary is valid and admissible if the parent statute recognises the notary as competent to administer oath.
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