https://www.taxtmi.com/caselaws?id=313242 The commentary explains that the State Legislature could validly amend stamp duty rates and bring affidavits used in court within the charging article after the required Presidential assent and notification. It further states that "affidavit" in the relevant provision covers both sworn and affirmed statements, so the charge is not confined to affirmed affidavits. A deficiently stamped affidavit is treated as an instrument chargeable with duty for impounding and can be admitted only on payment of deficit duty and penalty; once admitted, its admissibility cannot later be challenged on stamp insufficiency grounds. en-us Fri, 13 Mar 1970 00:00:00 +0530 Tue, 02 Apr 2024 11:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313242 The commentary explains that the State Legislature could validly amend stamp duty rates and bring affidavits used in court within the charging article after the required Presidential assent and notification. It further states that "affidavit" in the relevant provision covers both sworn and affirmed statements, so the charge is not confined to affirmed affidavits. A deficiently stamped affidavit is treated as an instrument chargeable with duty for impounding and can be admitted only on payment of deficit duty and penalty; once admitted, its admissibility cannot later be challenged on stamp insufficiency grounds. Case-Laws Income Tax Fri, 13 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313242