Broad definition of "instrument" under the Stamp Act brings court-filed affidavits within stamp duty after exemption deletion.

The definition of "instrument" under the Indian Stamp Act, 1899 is construed broadly, because the statutory use of "includes" enlarges rather than restricts its ordinary meaning. The Act's charging scheme extends to documents chargeable under Schedule I, and the definition cannot be limited only to documents creating, recording, transferring, or extinguishing rights or liabilities. On that construction, once the exemption for affidavits in Article 4 of Schedule I was deleted, affidavits sworn or declared for filing in Court became liable to stamp duty.

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Issues: Whether affidavits sworn or declared for the immediate purpose of filing in Court are chargeable to stamp duty after the deletion of the exemption in Article 4 of Schedule I to the Indian Stamp Act, 1899, and whether Section 2(14) confines the term "instrument" to documents creating or recording rights or liabilities only.

Analysis: The expression "includes" in a definition clause ordinarily enlarges the natural meaning of the defined term and is not to be read as exhaustive unless the statutory context imperatively requires that construction. The charging provision in Section 3 applies to instruments chargeable under Schedule I, and the Schedule itself shows that the Act contemplates documents which may not strictly answer the narrowest possible reading of Section 2(14). On a proper construction of the Act, the definition of "instrument" is of extended application and cannot be restricted only to documents by which rights or liabilities are created, transferred, limited, extended, extinguished or recorded. Once the exemption for affidavits in Article 4 was deleted, affidavits made for filing in Court fell within the chargeable class.

Conclusion: Affidavits sworn or declared for filing in Court are liable to stamp duty under Article 4 of Schedule I to the Indian Stamp Act, 1899.

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