https://www.taxtmi.com/caselaws?id=276197 An affidavit sworn before a notary is admissible for filing in proceedings before the High Court where the governing procedural rules do not expressly or by necessary implication exclude notarial verification. Section 139 of the Code of Civil Procedure, 1908 recognises a notary appointed under the Notaries Act, 1952 as competent to administer oath, and the High Court Rules on oath commissioners and affidavit verification do not override that statutory position. The court therefore rejected the restrictive reading that only affidavits sworn before an oath commissioner are valid and held that the supplementary affidavit could be taken on record. en-us Wed, 05 Oct 2005 00:00:00 +0530 Thu, 01 Nov 2018 15:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276197 An affidavit sworn before a notary is admissible for filing in proceedings before the High Court where the governing procedural rules do not expressly or by necessary implication exclude notarial verification. Section 139 of the Code of Civil Procedure, 1908 recognises a notary appointed under the Notaries Act, 1952 as competent to administer oath, and the High Court Rules on oath commissioners and affidavit verification do not override that statutory position. The court therefore rejected the restrictive reading that only affidavits sworn before an oath commissioner are valid and held that the supplementary affidavit could be taken on record. Case-Laws Indian Laws Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276197