https://www.taxtmi.com/caselaws?id=98384 Foreign affidavits sworn before a Notary Public in the United States may be accepted in the Calcutta High Court when the notary is authorised under the law of the place of execution and the affidavit is properly authenticated by consular or local court certification. The court noted that the Code of Civil Procedure, the Evidence Act, the Indian Oaths Act and the Original Side Rules did not bar recognition of such foreign notarial acts. It relied on long-standing practice, comity of nations, reciprocity in notarial matters, and the recognition reflected in the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 and the Notaries Act, 1952. en-us Wed, 15 Mar 1967 00:00:00 +0530 Fri, 20 Jan 2012 13:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98384 Foreign affidavits sworn before a Notary Public in the United States may be accepted in the Calcutta High Court when the notary is authorised under the law of the place of execution and the affidavit is properly authenticated by consular or local court certification. The court noted that the Code of Civil Procedure, the Evidence Act, the Indian Oaths Act and the Original Side Rules did not bar recognition of such foreign notarial acts. It relied on long-standing practice, comity of nations, reciprocity in notarial matters, and the recognition reflected in the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 and the Notaries Act, 1952. Case-Laws Companies Law Wed, 15 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98384