Mr. Alok Verma, a resident of Mayanagar, found himself in a state of confusion. He was required to submit a user affidavit before the National Intellectual Property Tribunal for a matter concerning his startup, “InnovateNext Solutions.” He had read a recent circular from the Aryavarta Pradesh state government which seemed to suggest that stamp duty on affidavits for government-related work had been waived. However, he was unsure if this waiver applied to a central quasi-judicial body like the tribunal. Filing an affidavit with incorrect stamp value could lead to its rejection, causing significant delays in his case. This situation is common, as stamp duty laws are state-specific and can be complex, especially when central and state jurisdictions intersect.

Advice in such cases

When dealing with legal documents like affidavits, precision is key. Here is some general advice:

• Verify the Source: Always check the applicability of any government notification or circular. State government waivers may not apply to proceedings before central government bodies, tribunals, or courts unless specified.
• Check the Specific Act: The stamp duty payable is governed by the State Stamp Act. Refer to the specific schedule in the Aryavarta Pradesh Stamp Act that prescribes the duty for affidavits.
• Err on the Side of Caution: If there is any ambiguity, it is often safer to pay the prescribed stamp duty. The cost of the stamp paper is minimal compared to the potential cost of delays or rejection of your document.
• Distinguish Between Notarization and Stamping: An affidavit needs to be sworn before a notary or an oath commissioner. This process is separate from paying stamp duty. Both are usually required.
• Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.

Applicable Sections of Law

Understanding the legal framework is crucial. The following laws are generally applicable in such matters:

• The Indian Stamp Act, 1899: This central act provides the basic framework for stamp duties in India. However, stamp duty is a state subject, and each state has its own Stamp Act.
• The Aryavarta Pradesh Stamp Act: This is the primary legislation that determines the exact stamp duty payable on various instruments, including affidavits, within the state of Aryavarta Pradesh. State-specific amendments and schedules are what matter most.
• The Oaths Act, 1969: This Act governs the process of swearing oaths and affirmations for affidavits before a competent authority.
• The Notaries Act, 1952: This act regulates the profession of notaries, who are often authorized to attest and authenticate affidavits.
• Bharatiya Nyaya Sanhita (BNS): While stamp duty is a civil matter, if an individual knowingly files a false affidavit, they can be prosecuted for giving false evidence, a crime covered under the BNS.

If you are the complainant

If you are the person filing the affidavit (the deponent), your primary responsibility is to ensure full compliance with procedural requirements to strengthen your case.

• Ensure Factual Accuracy: The content of your affidavit must be true and correct to the best of your knowledge. Any false statement can lead to severe legal consequences, including perjury charges.
• Adhere to Stamping Norms: Carefully determine the correct stamp duty. Check the latest state stamp act schedule or consult with the registry of the court/tribunal where you are filing.
• Proper Attestation: Get the affidavit properly sworn and attested by a Notary Public or an Oath Commissioner. Ensure their seal and signature are clear.
• Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.

If you are the victim

In this context, a “victim” could be someone whose case is adversely affected by a procedurally flawed affidavit filed by the opposing party, or someone who has suffered due to a false statement in an affidavit.

• Scrutinize Opponent’s Filings: Carefully examine all affidavits filed by the opposing party for any procedural defects, such as improper stamping, lack of proper attestation, or formal errors.
• Challenge Defective Documents: If you find a defect, you can file an application before the court or tribunal to have the affidavit rejected or struck off the record.
• Counter False Statements: If you believe the affidavit contains false information, you can file a counter-affidavit to rebut the claims and present evidence to prove they are false. You can also initiate proceedings for perjury.
• Consult with Lawyer: The very basic and important step to start is talk to Lawyer / advocate. You should not hesitate in paying his consultation fee i.e. might be in range of Rs. 10,000 to 50,000 depends case to case. He is helping you in this situation of come out. He is expert in the domain and can help you explain the procedure which you might have never explored. A good lawyer can get the issues resolved much faster than you think.

How the police behave in such cases

Issues related to the incorrect stamp value on an affidavit are purely civil or procedural in nature. The police have no role in this process. The matter is dealt with by the administrative staff (registry) of the court or tribunal where the document is filed. If the stamp duty is deficient, the registry will raise an objection, and you will be asked to rectify the defect. Police involvement would only occur in a separate criminal case if the affidavit is alleged to be forged or to contain false evidence, leading to a complaint under the Bharatiya Nyaya Sanhita (BNS).

FAQs people normally have

Here are some frequently asked questions regarding affidavits and stamp duty:

• What is the purpose of an affidavit?
  An affidavit is a written statement confirmed by oath or affirmation, made voluntarily by a person (the deponent), for use as evidence in court or before other authorities.
• Does an affidavit always require stamp paper?
  Generally, yes. Most State Stamp Acts prescribe a nominal stamp duty for affidavits. However, there can be specific exemptions provided by law or government notifications for certain types of affidavits or for filings in specific courts/offices.
• What happens if I file an affidavit with the wrong stamp value?
  It is considered a curable defect. The court or tribunal will typically not reject it outright but will direct you to pay the deficit stamp duty, sometimes with a small penalty, within a stipulated time.
• Can I use e-stamp paper for an affidavit?
  Yes, in states where the e-stamping facility is available, it is a valid and widely accepted method for paying stamp duty for affidavits.

What evidence is required?

The affidavit itself is a form of evidence. The primary “evidence” required for the process of filing an affidavit is the document itself, correctly formatted and complying with all procedural requirements. This includes:

• The affidavit printed on stamp paper of the appropriate value (or with e-stamp certificate attached).
• Proper verification and signature of the deponent.
• Attestation, seal, and signature of the Notary Public or Oath Commissioner.
• Any annexures or documents referred to in the affidavit should be attached and properly marked.

How long will the investigation take?

There is no “investigation” into the stamp value of an affidavit. The scrutiny is a part of the filing process at the registry of the court or tribunal. This check is usually done immediately or within a few days of filing. If a defect is found, you will be notified to correct it. The verification of the truthfulness of the contents of the affidavit, however, is not an investigation but a part of the trial or hearing process of the main case, which proceeds according to its own timeline.

Advocate Sudhir Rao, Supreme Court of India