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Issues: Whether affidavits verifying a winding-up petition, sworn before a Notary Public in the United States and supported by consular and local court certification, could be accepted and filed in the Calcutta High Court.
Analysis: The operative question was one of procedure and authenticity, not the competence of a Notary Public acting in India. The court held that the limitations in the Code of Civil Procedure, the Evidence Act, the Indian Oaths Act, and the Original Side Rules did not prevent recognition of a foreign notarial act where the foreign notary was authorised by the law of the place where the oath was taken, and where the affidavit was further authenticated by proper certification. The court relied on the long-established English and Indian practice of recognising foreign affidavits, the principle of comity of nations, reciprocity between India and the United States in notarial matters, and the statutory recognition given by the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 and the Notaries Act, 1952.
Conclusion: The affidavits sworn before the United States Notary Public were held admissible and the petition was directed to be received on the records of the court.
Ratio Decidendi: A foreign affidavit sworn before a notary authorised by the law of the place of execution, and duly authenticated by competent certification, may be accepted by the court where the governing procedural and evidentiary rules, read with established practice and reciprocity, do not exclude it.