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    <title>2006 (3) TMI 770 - CALCUTTA HIGH COURT</title>
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    <description>An affidavit filed solely for use in court and not creating or extinguishing any right or liability was held not to attract stamp duty under the Indian Stamp Act, 1899, and also within the exemption for affidavits made for immediate filing or use in court; the prior contrary direction was recalled. A supplementary affidavit affirmed before a foreign notary was held receivable, as separate identification was not required on the facts and the notarial and evidence rules supported admissibility. Defects in the writ petition affidavit and affirmation were treated as procedural and curable, and the petitioner was allowed time to reaffirm or file a supplementary affidavit, failing which dismissal would follow.</description>
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      <title>2006 (3) TMI 770 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=195910</link>
      <description>An affidavit filed solely for use in court and not creating or extinguishing any right or liability was held not to attract stamp duty under the Indian Stamp Act, 1899, and also within the exemption for affidavits made for immediate filing or use in court; the prior contrary direction was recalled. A supplementary affidavit affirmed before a foreign notary was held receivable, as separate identification was not required on the facts and the notarial and evidence rules supported admissibility. Defects in the writ petition affidavit and affirmation were treated as procedural and curable, and the petitioner was allowed time to reaffirm or file a supplementary affidavit, failing which dismissal would follow.</description>
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