https://www.taxtmi.com/caselaws?id=313217 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. en-us Fri, 22 Apr 1966 00:00:00 +0530 Mon, 01 Apr 2024 13:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313217 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. Case-Laws Indian Laws Fri, 22 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313217