COMMENTS

 
1. Affidavit.-An affidavit is a sworn written statement used mainly to support applications and in
some circumstances, as evidence in court proceedings. The person who makes the affidavit must
swear or affirm that the contents are true before a person authorised to take oaths in respect of the
particular kind of affidavit.
 
An affidavit shall include affirmation and declaration in case of persons by law allowed to affirm
or declare instead of swearing.
 
2. Swear.-Swear with its grammatical variations and cognetic expressions, shall include
affirming and declaring in case of persons by law allowed to affirm or declare instead of
swearing.
 
3. Oath.-Oath shall include affirmation and declaration in case of persons by law allowed to
affirm or declare instead of swearing. A person who declares either that the taking of an
oath is contrary to his religious belief or that he has no religious belief, is allowed to
substitute an affirmation for the usual oath, and is said to affirm. The affirmation is
solemn declaration without oath and is substituted for an oath.
 
4. Authorities before whom oath and affirmation can be administered.-Section 3, Oaths Act,
1969 provides that the following courts and persons shall have power to administer by themselves
oath and affirmations in discharge of the duties imposed or in exercise of the powers conferred
upon them by law, namely:
 
(a) all courts and persons having by law or consent by parties authority to receive evidence;
(b) the commanding officer of any military, naval or air force station, or ship occupied by the
armed forces of the Union provided that the oath or affirmation is administered within the
limits of the station.
 
Any court, judge, magistrate or person may administer oaths and affirmations for the purpose of
affidavits, if empowered in this behalf:
 
(a) by the High Court, in respect of affidavits for the purpose of judicial
proceedings ;or
(b) by the State Government in respect of other affidavits.
 
5. Affidavits under Code of Civil Procedure.-Section 139, Code of Civil Procedure provides
that in the case of any affidavit under this Code
 
(a) any court or magistrate; or
(aa) any notary appointed under the Notaries Act, 1952; or
(b) any officer or other person whom a High Court may appoint in this behalf; or
(c) any officer appointed by any other court, which the State Government has
generally or specially empowered in this behalf, may administer the oath to the
deponent.
 
The general provisions relating to affidavits have been given in Order XIX, Code of Civil
Procedure and are as under:
 
"Rule 1: Power to order any point to be proved by affidavit.-Any Court may at any time for
sufficient reason order that any particular fact or facts may be proved by affidavit, or that the
affidavit of any witness may be read at the hearing, on such conditions as the court thinks
reasonable:
 
Provided that where it appears to the court that either party bona fide desires the production of a
witness for cross-examination and that such witness can be produced, an order shall not be made
authorising the evidence of such witness to be given by affidavit.
 
Rule 2: Power to order attendance of deponent for cross-examination.-(l) Upon any
application evidence may be given by affidavit, but the court may, at the instance of either party,
order the attendance for cross-examination of the deponent.
 
(2) Such attendance shall be in court unless the deponent is exempted from personal attendance in
court, or the court otherwise directs.
 
Rule 3: Matters to Which affidavits should be confined.-(1) Affidavits shall be confined to
such facts as the deponent is able of his own knowledge to prove except on interlocutory
applications, on which statements of his belief may be admitted:
 
Provided that the grounds thereof are stated.
 
(2) The costs of every affidavit which shall unnecessarily set forth matters of hearsay or
argumentative matter or copies of or extracts from documents, shall (unless the court otherwise
directs) be paid by the party filing the same."
 
6. Affidavits under Code of Criminal Procedure.-Section 296, Code of Criminal Procedure
provides that the evidence of any person whose evidence is of a formal character may be given by
affidavit and may, subject to all just exceptions, be read in evidence in any inquiry, trial or other
proceeding under this Code.
 
The court may, if it thinks fit, and shall, on the application of the prosecution or the accused,
summon and examine any such person as to the facts contained in his affidavit.
 
7. Affidavit in proof of conduct of public servants.-Section 295, Code of Criminal Procedure
provides that when any application is made to any court in the course of inquiry, trial or other
proceeding, under this Code, and allegations are made therein respecting any public servant, the
applicant may give evidence of the facts alleged in the application by affidavit, and the court may,
if it thinks fit, order that evidence relating to such facts be so given.
 
All facts except the contents of documents, have to be proved by oral evidence. The oral evidence
means statement made by a witness before a court relating to matter of fact under inquiry. The
affidavit is no evidence under the Evidence Act, but it can be so used under Order XIX, Code of
Civil Procedure and sections 295 and 296 of the Criminal Procedure Code. The evidence by
affidavit can be received by the consent of parties or order of the court. However, if the court
orders to receive evidence by affidavit, the statement on oath has to be met by a counter-affidavit
or by challenging the statement by cross examination of the deponent. If it is not done, it would
be presumed that the allegation is true as if it were not true, it would have been rebutted by the
other side .The court may refuse to act on an affidavit when the deponent cannot be cross-
examined.
 
The Oath Commissioners are competent to verify the affidavits filed before them if (i) those
affidavits are to be filed before the courts whose procedure is governed by Code of Civil
Procedure; and (ii) those courts must be courts of civil
jurisdiction.
 
The affidavit should be confined to such facts as the deponent is able to prove by his own
knowledge. However, in an affidavit filed along with interlocutory application, statements of the
belief of the deponent may be admitted. However, the deponent should state the grounds with
sufficient clearness as to how he believes the statement to be true so that the court may judge
whether it would be safe to act on deponent's belief.
 
8. Authorities before whom affidavits may be sworn.-Section 297, Code of Criminal Procedure
provides that an affidavit to be used before any court under this Code may be sworn or affirmed
before
 
(a) any judge or any judicial or Executive Magistrate; or
(b) any Commissioner of Oath appointed by a High Court or Court of Session; or
(c) any notary appointed under the Notaries Act, 1952.
 
Affidavits shall be confined to and shall state separately, such facts as the deponent is able to
prove from his own knowledge and such facts as he has reasonable ground to believe to be true,
and in the latter case, the deponent shall clearly state the grounds of such belief.
 
The court may order any scandalous and irrelevant matter in the affidavit to be struck out or
amended.
 
9. Duty of Notary/Oath Commissioner administering the oath/ affirmation.-In V. R. Kamath
v Divisional Controller, Karnataka State Road Transport Corporation, the Court held that when a
Notary/Oath Commissioner administers an oath/ affirmation, he is mandatorily required to enter
the name and particulars as prescribed and obtain the signature of the deponent in their registers.
Such entries are required to be made in seriatim by assigning a separate serial number for each
transaction. The prescribed procedure for attesting affidavits makes it clear that making of
endorsements on the affidavit and recording the particulars and obtaining the signature in the
register is an integral part of the act of attestation or act of administering oath/ affirmation.
Therefore it follows that the attesting officer is required to mention the reference number of the
transaction (as entered in the register) in the endorsement made at the end of the affidavit. It is
also necessary that the attesting officer should mention his address to show the place where the
affidavit is attested. Judicial notice can be taken of the fact that only some of the Notaries and
Oath Commissioners note the serial number of the attestation as entered in their register in the
affidavit/ document and state their address while making the endorsement. In most of the
affidavits, it is seen that merely the official seal of the notary is affixed and the endorsement that
the "affidavit is sworn to or solemnly affirmed in his presence" is made giving only the date of
attestation and name of the notary public. The serial number of the transaction and the place of
attestation is not mentioned. Having regard to the requirements of the relevant rules, this is
insufficient. Mentioning the serial number of the transaction (as entered in the register) in the
affidavit while making the endorsement is the only way of ensuring that a record of attestation is
maintained by the Oath Commissioner/ Notary. This requirement is also evident from a combined
reading of the relevant provisions governing the matter. Unless the transaction particulars are
entered, and the signatures are affixed in the register as required, and the serial number of the
transaction in the register and the place of attestation are mentioned in the endorsement made, the
act of administration of oath/ affirmation will be incomplete and it cannot be said that in such
circumstances, the affidavit is duly attested and such affidavit will be a defective affidavit.
 
10. Making false affidavit is an offence.-The person making an affidavit should be very careful
as making false affidavit is an offence under section 191, Indian Penal Code, which reads as
under:
 
"191. Giving false evidence.-Whoever being legally bound by an oath or by an express provision
of law to state the truth, or being bound by law to make a declaration upon any subject, makes
any statement which is false, and which he either knows or believes to be false or does not
believe to be true is said to give false evidence.
 
Explanation 1-A statement is within the meaning of this section, whether it is made verbally or
otherwise.
 
Explanation 2.-A false statement as to the belief of the person attesting is within the meaning of
this section, and a person may be guilty of giving false evidence by stating that he believes a
thing which he does not believe as well as by stating that he knows a thing which he does not
know.
 
Illustrations
 
(a) A, in support of a just claim which B has against Z for one thousand rupees, falsely
swears on a trial that he heard and admit the justice of B's claim. A has given false
evidence.
(b) A, being bound by an oath to state the truth, states that he believes a certain signature to
be the handwriting of Z, when he does not believe it to be the handwriting of Z. Here A
states that which he knows to be false, and therefore gives false evidence.
(c) A, knowing the general character of Z's handwriting states that he believes a certain
signature to be the handwriting of Z, A, in good faith believing it to be so. Here A's
statement is merely as to his belief, and is true as to his belief and therefore although the
signature may not be the handwriting of Z, A has not given false evidence.
(d) A, being bound by an oath to state the truth, states that he knows that Z was at a
particular place on a particular day, not knowing anything upon the subject. A gives false
evidence whether Z was at that place on the day named or not.
(e) A, an interpreter or translator, gives or certifies as a true interpretation or translation of a
statement or document which he is bound by oath to interpret or translate truly, that
which is not and which he does not believe to be a true interpretation of translation. A has
given false evidence."
 
The offence of giving false evidence by affidavit or otherwise is called 'perjury' under the English
law.
 
The punishment for false evidence has been provided in section 193, Indian Penal Code, which
reads as follows:
 
"193. Punishment for false evidence.-Whoever intentionally gives false evidence in any stage
of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of
a judicial proceeding, shall be punished with imprisonment of either description for a term which
may extend to seven years, and shall also be liable to fine; and whoever intentionally gives or
fabricates false evidence in any other case, shall be punished with imprisonment of either
description for a term which may extend to three years, and shall also be liable to fine.
 
Explanation 1-A trial before a court martial is a judicial proceeding.
 
Explanation 2.-An investigation directed by law preliminary to a proceeding before a court of
justice, is a stage of a judicial proceeding, though that investigation may not take place before a
court of justice.
 
Illustration
 
A, in an enquiry before a Magistrate for the purpose of ascertaining whether Z ought to be
committed for trial, makes on oath a statement which he knows to be false. As this enquiry is a
stage of a judicial proceeding, A has given false evidence.
 
Explanation 3.-An investigation directed by a court of justice according to law, and conducted
under the authority of a court of justice, is a stage of judicial proceeding, though that
investigation may not take place before a court of justice.
 
Illustration
 
A, in an enquiry before an officer deputed by a court of justice to ascertain on the spot the
boundaries of land makes on oath a statement which he knows to be false. As this enquiry is a
stage of a judicial proceeding, A has given false evidence."
 
11. How to draft an affidavit.-The affidavit shall be confined to such facts as the deponent is
able to state to his own knowledge except on interlocutory applications, on which statements of
his belief may be admitted, provided that the grounds thereof are stated. The facts based on
deponent's own knowledge or on information based on record may be stated in the affidavit.
However, if the facts based on information received or upon the record are stated in the affidavit,
the source of information or the particulars of record from the perusal of which facts have been
known should be stated.
 
The affidavit should be drafted carefully. The affidavit should not contain statements, for which
there is no basis. In Krishna Chander Nayar v Chairman, Central Tractor Organization, where the
affidavit was full of repetitions, did not answer the main contention raised on behalf of the
petitioner and it contained facts for which there was no basis, the Supreme Court observed that
the person responsible for drawing up the affidavit was either negligent or ignorant. Such
remissness cannot readily be passed over. Those who are charged with the duty and responsibility
of drawing up affidavits to be used in this court have got to be circumspect and should not make
statement and re-emphasise them, when there is no basis, in fact, for such statements.
 
If a practitioner prepares and files an affidavit containing statement which he knew or had strong
reason to believe to be false, he shall be deemed to be guilty of professional misconduct.
 
Therefore, the person drafting the affidavit should be very careful in drafting, and he should
ensure that the material facts in the personal knowledge of the deponent or facts based on the
information received or on the basis of record should be stated in the affidavit and the statement
without any basis should not be stated.
 
12. Supreme Court and High Court Rules relating to affidavits.-The Supreme Court and all
High Courts have framed rules for drafting of affidavits to be filed in court in support of, or in
opposition to an application respecting any case in the court. The rules framed by all the High
Courts are more or less on the same lines. The Supreme Court Rules and Allahabad High Court
Rules are given below:
 
(a) Supreme Court Rules, 1966.--Order XI, Supreme Court Rules, 1966 provides the rules
relating to affidavit, which reads as follows:
 
I. The court may at any time, for sufficient reason, order that any particular fact or facts
may be proved by affidavit, or that the affidavit of any witness may be read at the
hearing, on such conditions as the court thinks reasonable:
 
Provided that where it appears to the court that either party bona fide desires the
production of a witness for cross-examination and that such witness can be produced, an
order shall not be made authorizing the evidence of such witness to be given by affidavit.
 
2. Upon any application evidence may be given by affidavit; but the court may, at the
instance of either party, order the attendance for cross examination of the deponent, and
such attendance shall be in court, unless the deponent is exempted from personal
appearance in court or the court otherwise directs.
 
3. Every affidavit shall be instituted in the cause, appeal or matter in which it is sworn.
 
4. Every affidavit shall be drawn up in the first person, and shall be divided into paragraphs
to be numbered consecutively, and shall state the description, occupation, if any, and the
true place of abode of the deponent.
 
5. Affidavits shall be confined to such facts as the deponent is able of his own knowledge to
prove, except on interlocutory applications, on which statements of his belief may be
admitted, provided that the grounds thereof are stated.
 
6. An affidavit requiring interpretation to the deponent shall be interpreted by an interpreter
nominated or approved by the court, if made within the State of Delhi, and if made
elsewhere, shall be interpreted by a competent person who shall certify that he has
correctly interpreted the affidavit to the deponent.
 
7. Affidavits for the purposes of any cause, appeal or matter before the court may be sworn
before a Notary or any authority mentioned in section 139 of the Code or before the
Registrar of this Court, or before a Commissioner generally or specially authorised in that
behalf by the Chief justice.
 
 
8. Where the deponent is a pardahnashin lady she shall be identified by a person to whom
she is known and that person shall prove the identification by a separate affidavit.
 
9. Every exhibit annexed to an affidavit shall be marked with the title and number of the
cause, appeal or matter and shall be initialed and dated by the authority before whom it is
sworn.
 
10. No affidavit having any interlineation, alteration or erasure shall be filed in court unless
the interlineation or alteration is initialed, or unless in the case of an erasure the words or
figures written on the erasure are rewritten in the margin and initialed, by the authority
before whom, the affidavit is sworn.
 
11. The Registrar may refuse to receive an affidavit where in his opinion the interlineations,
alterations or erasures are so numerous as to make it expedient that the affidavit should
be rewritten.
 
12. Where a special time is limited for filing affidavits, no affidavit filed after that time shall
be used except by leave of the court.
 
13. In this Order 'affidavit' includes a petition or other document required to be sworn or
verified; and 'sworn' includes affirmed. In the verification of petitions, pleadings or other
proceedings, statements based on personal knowledge shall be distinguished from
statements based on information and belief. In the case of statements based on
information, the deponent shall disclose the source of his information.
 
(b)Allahabad High Court Rules.-Rules 4 to 15, Order XIX, Allahabad High Court Rules
provide the rules relating to affidavit, which read as follows:
 
4. Affidavits shall be entitled "In the court of…………………..at……………………
(naming such court). If the affidavit be in support of, or in opposition to, an application
respecting any case in the court,, it shall also be entitled in such case. If there be no such
case it shall be entitled in the matter of petition.
 
5. Affidavits shall be divided into paragraphs, and every paragraph shall be numbered
consecutively and, as may be, shall be confined to a distinct portion of the subject.
 
6. Every person making any affidavit shall be described therein in such manner as shall
serve to identify him clearly; and where necessary for this purpose, it shall contain the
full name, the name of his father, of his caste or religious persuasion, his rank or decree
in life, his profession, calling, occupation or trade, and the true place of his residence.
 
7. Unless it be otherwise provided, an affidavit may be made by any person having
cognizance of the facts deposed to. Two or more persons may join in an affidavit; each
shall depose separately to, those facts which are within his own knowledge, and such
facts shall be stated in separate paragraphs.
 
8. When the declarant in any affidavit speaks to any fact within his own knowledge, he must
do so directly and positively, using the words I affirm" or I make oath and say".
 
9, Except in interlocutory proceedings, affidavits shall strictly be confined to such facts as
the declarant is able of his own knowledge to prove. In interlocutory proceedings, when
the particular fact is not within the declarant's own knowledge, but is stated from
information obtained from others, the declarant shall use the expression I am informed",
and if such be the case, "and verily believe it to be true", and shall state the name and
address of, and sufficiently describe for the purposes of identification, the person or
persons from whom he received such information. When the application of the opposition
thereto rests on facts disclosed in documents or copies of documents produced from any
court of justice or other source, the declarant shall state what is the source from which
 they were produced, and his information and belief as to the truth of the facts disclosed in
such documents.
 
10. When any place is referred to in an affidavit, it shall be correctly described. When in an
affidavit any person is referred to, the correct name and address of such person, and such
further description as may be sufficient for the purpose of the identification of such
person, shall be given in the affidavit.
 
11. Every person making an affidavit for use in a civil court shall, if not personally known to
the person before whom the affidavit is made, be identified to that person by some one
known to him, and the person before whom the affidavit is made shall state at the foot of
the affidavit the name address and description of him by whom the identification was
made as well as the time and place of such identification.
 
11A. Such identification may be made by a person
 
(a) personally acquainted with the person to be identified, or
(b) satisfied, from papers in that person's possession or otherwise, of his identity:
 
Provided that in case of (b) the person so identifying shall sign on the petition or affidavit a
declaration in the following form, after there has been affixed to such declaration in his presence
the thumb impression of the person so identified:
 
FORM
 
I (name, address and description) declare that the person verifying this petition (or making this
affidavit) and alleging himself to be AB has satisfied me (here state by what means e.g. from
papers in his possession or otherwise) that he is AB.
 
12. No verification of a petition and no affidavit purporting to have been made by a
pardahnashin woman who has not appeared unveiled before the person before whom the
verification or affidavit was made, shall be used unless she has been identified in manner
already specified and unless such petition or affidavit be accompanied by an affidavit of
identification of such woman made at the time by the person who identified her.
 
13. The person before whom any affidavit is about to be made shall, before the same is made,
ask the person proposing to make such affidavit if he has read the affidavit and
understands the contents thereof, and if the person proposing to make such affidavit states
that he has not read the affidavit or appears not to understand the contents thereof, or
appears to be illiterate, the person before whom the affidavit is about to be made shall
read and explain, or cause some other competent person to read and explain in his
presence, the affidavit to the person proposing to make the same, and when the person
before whom the affidavit is about to be made is thus satisfied that the person proposing
to make such affidavit understands the contents thereof the affidavit may be made.
 
14. The person before whom an affidavit is made, shall certify at the foot of the affidavit the
fact of the making of the affidavit before him and the time and place when and where it
was made, and shall for the purpose of identification mark and initial any exhibits
referred to in the affidavit.
 
15. If it be found necessary to correct any clerical error in any affidavit, such correction may
be made in the presence of the person before whom the affidavit is about to be made, and
before, but not after the affidavit is made. Every correction so made shall be initialled by
the person before whom the affidavit is made, and shall be made in such manner, as not
to render it impossible or difficult to read the original word or words, figure or figures, in
respect of which the correction may have been made."
 
Drafting of Affidavit
 
An affidavit should begin with the name of the authority before whom it is to be filed. If the
affidavit is made in a judicial proceeding, the affidavit should consist of the title of the suit or writ
petition e.g.
 
Before the Marriage Officer, Meerut;
or
Before the Regional Transport Officer, Bombay Central,
or
Before the Assessing Officer, Circle 11, Bombay.
or
In the Court of District Judge, Kanpur
Suit No
…………………….of 1990
A S/o B resident of…………………..Plaintiff
v
C S/o D resident of Defendant
 
After the introductory part, the affidavit consists of the name, address and description of the
deponent, the body (which contains the statement, and is generally divided into paragraphs), the
signature of the deponent and the authority before whom affidavit is sworn/affirmed.
 
The facts should be stated in chronological order in the body of the affidavit, and as far as
possible, one fact should be stated in one paragraph.
 
The affidavit should be drafted in the first person. The affidavit should not contain any fact,
which is not absolutely necessary. The person or place referred to in the affidavit should be so
described that he or it can be easily identified.
 
13. Verification of the affidavit.-In terms of section 6, Oaths Act, all oaths and affirmations
shall be administered according to one of the forms given in the Schedule, as may be appropriate
to the circumstances of the case. The form for administering oath and affirmations in the case of
affidavit is as under:
 
"I do swear in the name of God/solemnly affirm that this is my name and signature (or mark) and
that the contents of this my affidavit are true."
 
When the statement is made in the affidavit and it is not based on the personal knowledge of the
deponent, the sources of information should be clearly disclosed. The affidavit, which does not
clearly state, how much is a statement of knowledge and how much is a statement of his belief,
cannot be accepted. When the matters are stated to be true on information, but the source of
information is not disclosed in the affidavit, the affidavit is liable to be rejected. The affidavit
stating "Paras 1 and 3 above are true according to my own knowledge and according to my
information received and believed to be true" is meaningless as identical facts cannot be verified
both on knowledge and information.
 
From the verification, the genuineness and authenticity of allegations is tested and the deponent is
made liable for the wrong allegations.
 
The verification should be signed by the person making it and state the date on which and the
place at which it was signed. An affidavit which is not sworn before but is simply attested by a
judicial officer, is not an affidavit of the signatory.
 
14. Defects in verification.-In Murarka Radhey Shyam Ram Kumar v Roop Singh Rathore, there
were defects in the verification in the affidavit. One of the defects in the verification was that
though the verification stated that the averments made in some of the paragraphs of the petition
were true to the personal knowledge of the petitioner and the averments in some other paragraphs
were verified to be true on the basis of advice and information received by petitioner from legal
and other sources, the petitioner did not state in so many words that the advice and information
received was believed by him to be true. The Supreme Court held that it is impossible to accept
the contention that a verification which is to be made in the manner laid down in the Code of
Civil Procedure for verification of pleading as required by clause (c) of sub-section (1) of section
83 is fatal to the maintainability of the petition. Another defect was that Oath Commissioner due
to his inexperience had written "Verified by me" instead of "Verified before me". According to
the prescribed form the verification should be "solemnly affirmed or sworn by" "such and such"
on "such and such date" before me. The court observed that "the verification of the affidavit is
apparently not in the prescribed form, but reading as a whole the verification carries the same
sense as intended by the words mentioned in the prescribed form. The mistake of the Oath
Commissioner in verifying the affidavit cannot be a sufficient ground for dismissal of the
petitioner's petition summarily. The Supreme Court held that we do not think that the defect in the
verification due to inexperience of the Oath Commissioner is such a fatal defect as to require the
dismissal of the election petition.
 
Similarly, in Mehar Singh v Mahendra Singh where the verification was signed without
specifying the date and place of execution of the affidavit, the court held that a defect in the
verification is only an irregularity and not fatal. It is no ground for rejecting the affidavit.
 
In State of Bombay v Purushottam Jog Naik, where the body of the affidavit disclosed that certain
matters were known to the secretary, who made the affidavit personally and the verification stated
that everything was true to the best of his information and belief, the Supreme Court held that the
verification of the affidavit is defective and slipshod verification of this type might well in a
given case lead to rejection of the affidavit. Verification should invariably be modelled on the
lines of Order XIX, Rule 3, of the Civil Procedure Code, whether the code applies in terms or not.
And when the matter deposed to is not based on personal knowledge, the sources of information
should be clearly disclosed.
 
15. Affidavits before other authorities
 
(i) Under Income-tax Act, 1961.-The affidavits are filed in the proceedings under Income-tax
Act for various purposes, which are as under:
 
(a) Section 226(3)(vi), Income-tax Act provides that where a person to whom a
notice, under this sub-section (notice of garnishee) is sent objects to it by a
statement of oath that the sum demanded or any part thereof is not due to the
 assessee or that he does not hold any money for or on account of the assessees,
then nothing contained in this sub-section shall be deemed to require such person
to pay any such sum or part thereof, as the case may be.
 
(b) Rule 10, Income-tax Appellate Tribunal Rules, 1963 provides that where a fact
which cannot be borne out by, or is contrary to, the record is alleged, it shall be
stated clearly and concisely and supported by a duly sworn affidavit.
 
(c) Rule 35A, Income-tax Appellate Tribunal Rules, 1963 provides that the contents
of the application for stay of recovery of demand of tax, interest, penalty, fine,
estate duty or any other sum to the Income-tax Appellate Tribunal shall be
supported by an affidavit sworn by the applicant or his duly authorised agent.
 
In addition to the above affidavits stipulated under the Income-tax Act or the rules, the income-
tax authorities accept the affidavits to prove important facts, which have a bearing on the
assessment of an assessee and cannot be proved by any other mode. However, many times, the
Assessing Officers do not believe the evidence by an affidavit. In Chowkchand Balbux v CIT, the
court observed that no limit can be put to the discretion of the Assessing Officer as to whom or
what documents he will believe or reject. He can take into consideration all relevant admissible
documents. He can reject the statements contained in the affidavit of persons who did not offer
themselves for interrogation before him.
 
An affidavit cannot be rejected on the sole ground that it is not supported by any documentary
evidence. If the affidavit is not considered as sufficient evidence, the assessee should be asked to
furnish documentary evidence or he should be cross-examined in order to test the veracity of the
averments made in the affidavit. However, it would depend always on the circumstances of each
case as to whether an affidavit commands credit irrespective of the fact as to whether the
deponent turns up for cross examination or not.
 
In a case where the Assessing Officer reopened an assessment under section 147(9) of the
Income-tax Act, the Assessing Officer filed an affidavit, who had belief that a part of the income
of the respondent had escaped assessment, but did not disclose any material on the basis of which
he had arrived at such belief. The Supreme Court held that the Assessing Officer has not set out
any material on the basis of which he had arrived at such belief, so that it can decide for itself
whether there was any material on the basis of which the Assessing Officer could reasonably
entertain such belief and, therefore, the court was not satisfied on the affidavit and notice under
section 147(9) of the Income-tax Act for reopening the assessment was held to be void.
 
(ii) Before administrative authorities.-Many times, the administrative authorities call for
affidavits for proof of facts, on the basis of which action is taken by them. Where any licence,
certificate, etc. is lost, the affidavit stating that the licence, certificate, etc. has actually been lost
and cannot be found is required by the concerned authority before issue of duplicate licence,
certificate, etc.
 
16. Counter-affidavits by the Government-When a habeas corpus petition is filed
before the High Court or Supreme Court, the Government is directed to file an affidavit
to satisfy the court, that the detention of the petitioner was legal and in conformity with
the mandatory provisions of the Act and in accordance with the requirements implicit in
clause (5) of Article 22 of the Constitution. The affidavit should be filed by the District
Magistrate or the authority on whose subjective satisfaction the detention order was
passed. If the court is satisfied for sufficient reasons that the affidavit of the person who
passed the order of detention cannot be furnished, it can accept the affidavit by some
responsible officer, who personally dealt with or processed the case in the Government
Secretariat or submitted it to the Minister or other officer duly authorized under the rules
of business framed by the Government under Article 166 of the Constitution to pass
orders on behalf of the Government in such matters.The courts have observed that the
affidavit in return to a rule nisi in a habeas corpus motion is not a mere punctillo of
procedure, but a probative requirement of substance. Though the courts do not treat the
absence of an affidavit of the person making the detention order fatal in all cases, but if
the defence makes allegations of personal bias against the officer making detention order,
or that the order was malafide or based upon some extraneous consideration, the affidavit
in such cases should be filed by the officer making the detention order.
 
In State of Bombay v Purushottam Jog Naik , the Supreme Court observed that it is not necessary
in every case to call the Minister-in-Charge to file the affidavit. If the Secretary or any other
person has the requisite means of knowledge and his affidavit is believed, that is enough. As a
matter of abstract law, of course, the State of man's mind is important and if the Home Secretary
has the requisite means of knowledge, for example, if the Minister had told him that he was
satisfied or had indicated satisfaction by his conduct and acts, and the Home Secretary's affidavit
was regarded as sufficient in the particular case, then that would constitute legally sufficient
proof. But whether that would be enough in any given case, or whether the "best evidence rule"
should be applied in strictness in that particular case, must necessarily depend upon its facts.
Where personal allegations have been made in writ petition against authority passing order, the
affidavits relating to it should not be left to be sworn by subordinate to concerned authority.
 
17. Affidavit for claiming privilege for not producing documents before court.-Section 123,
Evidence Act provides that no one shall be permitted to give any evidence derived from
unpublished official records relating to any affairs of State, except with the permission of the
officer at the head of the department concerned, who shall give or withhold such permission as he
thinks fit.
 
Section 102, Evidence Act provides that when a witness summoned to produce a document shall,
if it is in his possession or power, bring it to court notwithstanding any objection which there may
to its production or to its admissibility, the validity of any such objection shall be decided by the
court. The court, if it deems fit, may inspect the document, unless it refers to matters of state, or
take other evidence to enable it to determine on its admissibility. Reading both the sections
together, it can be stated that the court cannot hold an enquiry into the possible injury to public
interest, which may result from the disclosure of the document in respect of which privilege is
claimed. However, the court may determine the validity of the objection to its production.
 
The privilege not to produce the document can be claimed in the form of an affidavit by the
Minister-in-Charge who is the political head of the department concerned, if not, the Secretary of
the Department. If the affidavit is made by the Secretary of the Department, the Court may
require the Minister himself to file an affidavit.
 
The affidavit should show that the documents in respect of which privilege is being claimed is
relating to affairs of State and are unpublished official records and each document has been
carefully read and examined and the person making the affidavit is satisfied that its disclosure
will lead to public injury. The affidavit should state in brief with permissible limits the reasons
why it is apprehended that their disclosure would lead to injury to public interest.
 
After the filing of the affidavit, the court holds a preliminary enquiry into the validity of the
objection to the production of the documents. If the court is not satisfied by the statements made
in the affidavit, it may call the deponent to appear in person and ask questions on the subject. The
court, after looking at the nature of the document, the grounds for the claim of the privilege and
the totality of the circumstances, decides the question of ordering the production or not.
 
18. Amendment of affidavits.-If a deponent making an affidavit intends to correct any mistake
or error or to add some fact in an affidavit already affirmed and filed, he has to file a new
affidavit for the same. The new affidavit is confined to the matter, which is intended to correct
any mistake or error.
 
19. Stamp duty.-Stamp duty on an affidavit, including an affirmation or declaration in the case
of persons by law allowed to affirm or declare instead of swearing is payable under Article 4 of
Schedule I to the Indian Stamp Act. The rate of stamp duty varies from State to State. However,
the following affidavit or declaration in writing is exempt from stamp duty when made,
 
(a) as a condition of enrolment under the Indian Army Act, 1911 (8 of 1911), or the
Indian Air Force Act, 1932 (14 of 1932);
(b) for the immediate purpose of being filed or used in any court or before the officer
of any court; or
(c) for the sole purpose of enabling any person to receive any pension or charitable
allowance.
 
CHECKLIST
 
20. Affidavit
 
(1) Check whether the affidavit is confined to facts to which the deponent is able to prove of
his own knowledge?
(2) If the facts based on information received or upon the record are stated in the affidavit,
check whether the source of information or the particulars of record from the perusal of
which facts have been known have been stated in the affidavit?
(3) Check whether the affidavit does not contain any statement, for which there is no basis?
And if such statement has been made, such statement should be deleted.
(4) Check whether the name of the authority before which the affidavit is to be filed has been
stated and if the affidavit is to be filed in a judicial proceeding, whether the affidavit
contains the title of the suit or writ petition?
(5) Check whether the affidavit contains the clause containing the administering of oath of
affirmation? If the affidavit contains the facts, which the deponent has been able to prove
from his own knowledge and facts which the deponent has reasonable ground to believe
to be true, check whether the deponent has clearly stated facts separately and the grounds
of deponent's belief have been stated?
(6) Check whether the verification has been signed by the person making it and date and
place, etc. at which the affidavit has been signed have been mentioned?
(7) Check whether stamp duty has been paid in accordance with the Indian Stamp Act, as
applicable in the State, in which the affidavit is affirmed or sworn?
 
PRECEDNTS
 
 1. AFFIDAVIT WITH THE APPLICATION FOR ISSUE OF COMMISSION FOR THE
EVIDENCE OF A PARDANASHIN LADY
 
In the Court of Civil Judge ..................
Suit No…………….of 20…………………
A ........................ Plaintiff
v
B ........................ Defendant
 
Affidavit of A aged…………… son of…………………..resident of ………………………….
 
I, the above named deponent, do hereby solemnly affirm and state as under:
 
1. That I am the plaintiff in the above noted suit and as such fully acquainted with the facts
deposed to below.
2. That one Smt. X, widow of Shri Y, is a pardanashin lady and she lives in seclusion
according to the practice of the community, to which she belongs and she has never
appeared as a witness in any case before any court.
3. That Smt. X is unable to attend the court, but her evidence is material for the suit.
4. That it is necessary and in the interest of justice that the statement of Smt. X be recorded
on commission.
5. That it is in the interest of the proper judgment in the matter, that the commission be
issued to record the statement of Smt. X, failing which the plaintiff will be put to
irreparable loss.
 
1, the above named deponent, do hereby verify that the contents of paras 1 to 5 are true to my
personal knowledge and nothing has been concealed and no part of it is false. So help me God.
 
Verified at……………………..this………………….day of ………………..20 ………..
 
Date:………………
Deponent:……………………
 
2. AFFIDAVIT WITH THE APPLICATION FOR ARREST OF DEFENDANT BEFORE
JUDGMENT
 
In the Court of Sub-Judge . ..............
Suit No …………………….of 20 ………….
X ...................... Plaintiff
v
Y .................... Defendant
 
Affidavit of X, aged ……………………….son of A, resident of…………………………..
 
I, X son of…………………aged ………………….years, solemnly affirm and state as under:
 
1. That I am the plaintiff in the above mentioned suit and as such well acquainted with the
facts deposed to below.
2. That the defendant borrowed a sum of Rs …………from the plaintiff on executing a
promissory note. As he has not paid any amount inspite of demand being made by me,
the present suit has been filed for recovery of the said amount and interest thereon.
 3. That the defendant was served with summons in the present suit on -----------------------
4. That on the night of…………………the defendant sent his family with household
effects, jewellery to an unknown place.
5. That I have been informed by…………………..a clerk in M/s…………………..in whose
office the defendant is employed, which I believe to be true, that the defendant has given
notice to his employer to resign from service at the end of ..............................
6. That if the defendant leaves the jurisdiction of this court, the plaintiff will not be able to
recover any money from him.
7. That if the defendant leaves the jurisdiction of this Court, the plaintiff will be put to
irreparable loss .
 
I, X, the above named deponent, do hereby verify that the contents of paragraphs 1 to 7 of this
affidavit are true to my personal knowledge and nothing has been concealed and no part of it is
false. So help me God.
 
Verified at………………………. this………………….day
of…………………………………….
 
Deponent
 
3. AFFIDAVIT WITH THE APPLICATION FOR APPOINTMENT OF A GUARDIAN
AD LITEM OF A MINOR DEFENDANT
 
In the Court of Civil Judge . ...............
Suit No ……………………… of ……………………….
A ...................... Plaintiff
v
B .................... Defendant
 
Affidavit of A, son of ………………… aged about………………………years resident
of ........................
 
I, A, son of……………………aged about………………..years, solemnly affirm and state as
under:
 
1. That I am the plaintiff in the abovementioned suit and as such fully acquainted with the
facts deposed to below.
2. That the defendant Shri……………………s/o late Shri ……………………..aged
about ...............is a minor and his father and mother have died and no guardian has been
appointed or declared by any court or any authority.
3. That the defendant lives in the care of his elder brother Shri ……………….and is a fit
person to be appointed as the guardian of the said Shri ........................
4 That the said Shri……………………… has no interest in the controversy adverse to that
of the defendant Shri in this suit.

Deponent
Verification
 
I, the above named deponent, do hereby verify that the contents of paragraphs 1 to 4 of this
affidavit are true to my personal knowledge and nothing has been concealed and no part of it is
false. So help me God.
  
Verified at……………………………this………………..day of
……………………………
D
eponent
 
4. AFFIDAVIT FOR CLAIMING PRIVILEGE FOR PRODUCING DOCUMENTS
 
In the Court of Senior-Sub Judge . ................
Suit No ……………………of 20 ……………
M/s X & Co. …………………………
Plaintiff
v
Union of India and others …………………………
Defendants
 
Affidavit of ………………….son of Shri………………aged………..years resident
of ....................................
 
I …………………….son of Shri ………………………….aged about ......................years, do
hereby solemnly affirm and state on oath as under:
 
1 I am the Secretary, Ministry of ………………………………………………Government
of India, New Delhi and as such, in charge of the general superintendence and direction
of the affairs and business of the said department. A summons dated has been served
on Shri.............................Director, Department of ........................Ministry
of…………………….Government of India at New Delhi for production of the file
containing the correspondence and related papers for the award of contract for defence
installation at to M/s.
2. I say that I have carefully gone through the said file.
3. I say that the said file listed in the summons pertains to affairs of state and for the reasons
hereinafter set out its disclosure will lead to public injury.
4. I say that the file containing the correspondence and related papers for the award of
contract for defence installation at contains top secret information and drawings of
defence installation, the production of which will endanger the security and defence of
the country. I further say that it is imperative that such material relating to the defence
installation is not published or disclosed, otherwise the security or defence of the country
will be endangered.
5. I say that none of the above record summoned by the court under my control nor any part
thereof, has been published in any manner by the Government of India.
6. I say that the Government of India is claiming privilege under section 123, Indian
Evidence Act and therefore, I withhold permission, to produce the documents referred to
in this affidavit or give any evidence derived therefrom.
 
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Verification
 
I ……………. the above named, do hereby verify that the contents of paragraphs 1 to 5 of this
affidavit are true to my personal knowledge, that the contents of paragraph 6 are my submissions
to this Honourable Court.
 
Verified at……………………. this……………………..day of…………………….
 
Signature
 
Date .....................
 
5. AFFIDAVIT WITH THE APPLICATION FOR SERVICE OF SUMMONS BY
SUBSTITUTED SERVICE
 
In the Court of Munsif Haveli . ................
Suit No ……………………..of …………………..
 
A ....................... Plaintiff
v
B ...................... Defendant
 
Affidavit of A, son of……………………….aged about ………………….years resident of
………………….
 
I, A son of……………..aged about…………………………years, resident of
..............................take oath and state as under:
 
1. That I am the plaintiff in the abovementioned suit and as such am fully acquainted with
the facts deposed to below.
2. That the summons in this suit have been issued to defendant B at his residence at and
were returned unserved with the report that the defendant had gone to his native
place ......................
3 That when the summons were taken out again on ……………… was returned with the
report of the Court's summons server that the defendant is not available and the summons
were affixed on the door of his house.
4. That the defendant Shri…………………..is intentionally avoiding service of the
summons to harass the plaintiff.
5. That in the interests of justice, it is necessary that the summons be served by registered
post, and if the court deems necessary that the service of the summons be also effected
through the newspapers, the plaintiff is ready to defray the expenses for the service of
summons by post and/or by advertisement in the newspaper.
 
I, A, the above named deponent do hereby verify that the contents of paras 1 to 5 of this affidavit
are true to my knowledge and nothing material has been concealed and no part of it is false. So
help me God.
 
 Verified at……………………….on this……………………..day of
……………………..
 
Depone
nt
 
6. AFFIDAVIT TO BE SUBMITTED WITH A WRIT PETITION
In the Honourable High Court of Judicature at ................
Writ Petition No …………..of …………………
A, aged…………son of Shri ………...resident of…………………Petitioner
v
1. Union of India through the Secretary, Ministry of Home Affairs, Government of India,
New Delhi.
2. District Magistrate . ................
 
.......................
Opposite
Parties
 
Affidavit of A aged ………………….son of Shri……………………… resident of
……………..
 
I, A, the above named deponent, do hereby solemnly affirm and state on oath as under:
 
1. That I am the Petitioner in the abovementioned writ petition and am fully conversant with
the facts of the case deposed in the writ petition.
2. That the contents of paragraphs…………………….to ……………………of the
accompanying writ petition are true to my personal knowledge and the contents of
paragraphs ................ to are based on legal advice, which I believe to be true. No
material has been concealed and no part is false. So help me God.
3. That the Annexure Nos. 1 to 12 to the accompanying writ petition are the true copies of
the originals and I have compared the said annexures with their respective originals and
certify them to be true copies thereof.
 
Place ...................
 
Date…………….
Deponent
 
Verification
 
I, A, the above named deponent do hereby certify that the contents of paragraphs 1 to 3 of this
affidavit are true to my knowledge. Nothing has been concealed and no part of it is false. So help
me God.
 
Verified at……………. this…………………… day of……………………………………….
Date
Deponent
 
7. AFFIDAVIT IN THE MATTER OF FILING OBJECTION FOR WRONG INCLUSION
OF ASSETS BELONGING TO OTHERS
  
Before the Assessing Officer, Ward No . ........................
 
Circle
................
 
In the matter of assessment proceeding of Shri……………………..PAN
…………………………………
 
Affidavit of…………………… aged about …………………….years, son of
……………….resident of…….………...
 
I,………………………above named deponent, do solemnly affirm and state on oath as under:
 
1. That I am the assessee in the above noted proceedings and as such fully conversant with
the facts deposed to below.
2. That I am a doctor carrying on the business of practice in medicine at
……………………, since ………………
3. That report of the Income-tax Inspector that the chamber in which I am practising and the
house, in which I am staying belongs to me, is absolutely false.
4. That Shri ……...............son of resident of .......................is the owner of the chamber, in
which I am practising and I have taken the said chamber on lease from him and I am
paying Rs. .........................…p. m. as lease rent to its owner. The copy of the lease deed
and receipt of lease rent for the month of ………20………..is enclosed and collectively
marked as Annexures 1.
5 That the House No ………….. at…………..in which I reside was constructed by my
father-in-law late Shri who was a reputed doctor of and was earning from his private
practice to the tune of Rs ……… per year, and he was income-tax assessee with PAN
…….......with…………………..Ward, Circle…………………………..
After his death, my wife being his only daughter inherited the said house in terms of his
will dated and she is now the owner of the said house in terms of the will of late Dr
………………..who has clearly stated that Smt will be the absolute owner of the said
house.
6. That the returns filed by me are correct and the Income-tax Inspector has made wrong
report about my income and assets.
7. That the assessment be made on my income, as shown in the return filed by me.
 
I . ……………………….the above named deponent, do hereby verify that the contents of paras 1
to 6 of this affidavit are true to my knowledge and that the contents of paragraph 7 are my
submission to this Honourable Assessing Officer.
 
Verified at……………………. this…………………the day of
………………………….
 
Date……………
Deponent
 
8. AFFIDAVIT UNDER SECTION 226(3). INCOME-TAX ACT, 1961
 
Before the Tax Recovery Officer, Ward …………………….Circle…………………,..............
……………
  
In the matter of recovery of income-tax by M/s ………………………Assessee
 
Affidavit of A, aged about……………………..years, son of late Shri……………..resident
 
I, A, the above named deponent, do hereby solemnly affirm and state on oath as under:
 
1. That I am the proprietor of M/s …………………………….. I carrying on the
business
2. That I have business dealings with M/s ……………………..carrying on the business
of…………at …………
3. That a notice dated………………issued by Tax Recovery Officer …………..under
section 226(3), Income-tax Act, 1961 to pay a sum of Rs………………due to the
assessee M/s ………………by to the Tax Recovery
Officer ……………………has been served to M/s ………………..on ………………
4. That M/s…………………..sells……………………….to my firm …………………..on
cash basis and it never supplies the goods to my firm on credit and therefore no money
is due to the said assessee firm ……………...or there is no possibility of being any
money due to the said assessee-firm from my firm.
5. That on the date of receipt of the notice dated………………….under section 226(3),
Income-tax Act, 1961, the sum demanded or any part thereof was not due to the assessee-
firm M/s …………………and my firm does not hold any money for or on account of the
said firm M/s . ..................................
6. That I say that I or my firm M/s…………………….may not be required to pay any such
sum or part thereof towards income-tax dues of M/s . ..................
 
I, A, the deponent hereinabove, do hereby declare and verity that the contents of paras 1 to 5 of
this affidavit are true to my personal knowledge and contents of para 6 are my submission to this
Honourable Tax Recovery Officer.
 
Signed and verified at………………..this………………………..day
of…………..20…………
 
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9. AFFIDAVIT UNDER RULE 10, INCOME-TAX APPELLATE TRIBUNAL RULES,
1963
 
Before the Income-tax Appellate Tribunal . .................
 
In the matter of M/s. A & Brothers,
 
Assessment Year ........................
 
 Affidavit of A aged about ………………..years, son of Shri………………………resident
of…………………………..
 
I, A, the above named deponent, solemnly affirm and state on oath as under:
 
1. That I am the partner of M/s. A & Brothers, a partnership firm carrying on the business
at………the assessee and as such conversant with the facts deposed to below.
 
2. That I have been appearing on behalf of the firm M/s. A & Brothers before the income-
tax authorities for producing the documents and other evidence in compliance of the
orders made from time to time.
 
3. That I have also appeared before the Deputy Commissioner (Appeals) . ............. in
connection with the income-tax proceedings of M/s. A & Brothers, in which the Deputy
Commissioner (Appeals), Bombay, has passed an order dated .......................... which
is under appeal before this tribunal.
4. That the Assessing Officer …………………….Ward, Circle ……………..has observed
in his assessment order that the assessee-firm is not maintaining stock and account books
regularly and the same were not produced before him.
5. That the Deputy Commissioner (Appeals) made a query from me on .................. the date
of hearing, as to whether the assessee-firm has maintained stock and account books
during the relevant accounting year, to which I intimated that the assessee-firm has
maintained stock and account books regularly during the relevant accounting year, the
copies of which have been submitted before Sales Tax Officer and I also submitted that I
can produce these books before him on the next date of hearing.
6. That the Deputy Commissioner (Appeals)…………………….did not ask me to produce
the stock and account books for the relevant accounting year on the next date of hearing.
7. That the Deputy Commissioner (Appeals) …………………..in his order
dated ....................... has observed that the assessee-firm has not maintained the stock
and account books during the relevant accounting year regularly and did not produce the
same before him.
 
8. That it is correct that the assessee-firm has not produced stock and account books for the
relevant accounting year before the Deputy Commissioner (Appeals)
……………………..but these books were not produced, as the Deputy Commissioner
(Appeals) did not require the firm to produce the same. But it is not correct that the
assessee-firm has not maintained regularly the stock and account books for the relevant
accounting year, as the firm is maintaining regularly the stock and account books for the
relevant accounting year.
 
I, A, the above named deponent, do hereby verify that the contents of paras 1 to 8 of this affidavit
are true to my personal knowledge; nothing has been concealed and no part of it is false. So help
me God.
 
Signed and verified at……………………this……………………day
of…………………….
Date……………
Deponent
 
10. AFFIDAVIT FOR THE CONDONATION OF DELAY IN FILING THE APPEAL
BEFORE THE INCOME-TAX APPELLATE TRIBUNAL
 
Before the Income-tax Appellate Tribunal at .................
In the matter of A B C Ltd.
Assessment Year ....................
Affidavit of A aged about……………………………….years, son of Shri……………….Chief
Accountant and Company Secretary of A B C Ltd
 
I, A, aged about …………………….years, son of Shri………………….resident of
……………….do solemnly affirm and state as under:
 
1. That I am the Chief Accountant and Company Secretary of A B C Ltd., the assessee, and
as such well conversant with the facts deposed to below.
2. That the appeal filed by the assessee-company before the Deputy Commissioner
(Appeals) was disposed of by order dated ……………………passed by the Deputy
Commissioner (Appeals) .
3. That the time for filing of the appeal before this tribunal was to expire on .........

4. That Chief Legal Adviser of the assessee-company Shri ………………….was coming to

the office of the tribunal to file the Memo of appeal duly signed by the Managing
Director of the Company on …………by his Car No. ............................... and the said car
met with an accident at with another Car bearing No … and Shri ………………………
Chief Legal Adviser, became unconscious on the spot, due to head injuries received by
him in the said accident and he was immediately admitted in Nursing Home by the
police.
5. That I came to know about the accident in the evening of………………………and I
went to visit him in the Nursing Home. When I enquired from him about the filing of
appeal before the tribunal, he intimated that he met with the accident before reaching the
tribunal's office, therefore, appeal could not be filed.
6 That I got prepared another Memo of Appeal from the company Solicitors on the next
day i.e. on…………as all the papers in the car including the appeal papers, have been
seized by the police.
7. That the Memo of Appeal has been filed on ……………….in the Office of the Tribunal.
 
1, A, the above named deponent, do hereby verify that the contents of paras 1 to 7 are true to my
personal knowledge; and nothing material has been concealed and no part of it is false. So help
me God.
 
Signed and verified at ……………………….on ………………day of
…………………….
Date………………
Deponent
 
11. AFFIDAVIT BEFORE SALES-TAX OFFICER OBJECTING FOR THE INCLUSION
OF SOME OTHER BUSINESS
 
Before the Sales-tax Officer . ................
 
In the matter of M/s. ABC for the Year 20 ………-20…..
 
Affidavit of A, aged about ……………..years, S/o …….resident of .........................
 
I, A, aged about………………..years son of Shri………….resident of .......................... do
hereby solemnly affirm and state as follows:
 
1. That I am carrying on the business of……………..in the name and style of M/s. ABC,
the assessee in the captioned case and as such am fully conversant with the facts deposed
to below.
2 .That I have received a notice dated………………….from the Sales-tax Officer, Ward
No…………intimating me that I am also carrying on business at …………………under
the name and style of M/s. XYZ
3. That I state that the business carried on under the name and style of M/s. XYZ
at ........................is owned by my friend Shri…………………….and I have no interest or
right in the said business.
4. That the business under the name and style of M/s. XYZ at …………………..is being
carried on for the last years and the copy of the registration certificate of the said firm
dated ………………under the Shops and Establishment Act issued by .......……..is
enclosed and marked as Annexure A. The said certificate also indicates the name,
description and address of the owner of the said firm.
 
I, A, the above named deponent do hereby verify that the contents of paras 1 to 4 aforesaid are
true to my knowledge, nothing has been concealed and no part of it is incorrect. So help me God.
 
Signed and verified at………………………….on the day of …………………
Date.,.………………….
Deponent
 
 
12. AFFIDAVIT IN REPLY TO THE NOTICE FOR NON-PRODUCTION OF ACCOUNT
BOOKS TO THE SALES-TAX INSPECTOR
 
Before the Sales-tax Officer, ...........
In the matter of M/s . ..........................
for the year ..........................
 
Affidavit of A, aged about……………………..S/o……………. resident of …………….
 
I, A, aged about ……………years, son of Shri………………..resident of .........................do
hereby solemnly affirm and state as under:
 
1. I am the proprietor of M/s …………………and thus acquainted with the facts deposed to
below.
2. That I am maintaining all the books of account of business being carried on by me under
the name and style of M/s …………………..regularly, viz. cash book, ledger, stock
book, purchase vouchers, cash memo, 'C' Form register.
3. That on……………….at about……………….. a.m. I received the news of death of my
relative Shri…………. and I went to attend the funeral ceremony at ………………leaving my
son Shri ……………………aged about
………….years on the shop. My son Shri……………. aged about ……years, is a
student of ………… School and he has no knowledge of the books of account of the
firm.
4. That on ……………..at about………………p.m. the Sales-tax Inspector Shri…………
had visited the shop and asked my son Shri ........................to produce the books of
 account of the firm . As my son was not aware about the books of account, he could not
produce the same to the Sales Tax Inspector and he informed him that my father, who
looks after the business has gone for an urgent work and he will come back
by……………p. m.
5. That when I came back and came to know about the fact of survey, I submitted an
application to your office vide Receipt No ……………….is enclosed herewith and
marked as Annexure 1.
6. A copy of death certificate of Shri …………..is also enclosed and marked as Annexure
11.
 
I, A, above named deponent do hereby verify that the contents of paras 1 to 3 and 5 to 6 are true
to my knowledge and that the contents of paragraph 4 are true upon information received by me
from my son Shri ……….which I believe to be true.
 
Certified at ……………this………………….the day of …………………..
Date………………
Deponent
 
13. AFFIDAVIT INFORMING SALES-TAX OFFICER ABOUT THE CLOSURE OF
BUSINESS
 
Before the Sales-tax Officer . ................
In the matter of M/s. Gupta Provision Stores

Affidavit of A aged about ……………………years, son of Shri ………………..resident of

………………….
 
1. That I am the proprietor of the firm M/s. Gupta Provision Stores and thus well conversant
with the facts deposed to below.
2. That I was carrying on the business of……………………under the name and style of
M/s. Gupta Provision Stores at ………………………….
3. That I have closed the said business w.e.f …………………….and after closing the said
business, I have joined as a sales representative with M/s. Systech Sales Pvt.
Ltd . .................
4. That the shop which has been vacated by me has been taken on rent by
Shri ...........................who is carrying on the business of ……………….in the name and
style of M/s………………..which is registered with……..Sales Tax Registration
No…………………dated and CST No ……………… dated……………......I have
nothing to do with the said business.
5. That the inquiry may be made through your inspector in this regard.
6. That I am enclosing a certificate dated from the owner of the shop, which is enclosed
herewith and marked as Annexure 1.
 
I, A, the above named deponent do hereby verify that the contents of paragraphs 1 to 4 are true to
my knowledge and nothing has been concealed and no part of it is false. So help me God.
 
Verified at……………………..this day of ……………….20 ………
Date……………
Deponent
 
 14. AFFIDAVIT IN CONNECTION WITH THE BUSINESS OF SALE OF GOODS ON
COMMISSION
 
Before the Sales-tax Officer . ................
 
In the matter of M/s. ABC ……………….. for the year …………………….
Affidavit of A aged about……………..years son of Shri …………………….resident of
……………………….
 
I, A, aged about ………………..years, son of Shri ………………..resident of ………………..
do hereby solemnly affirm and state as follows:
 
1. That I am proprietor of the firm M/s ABC and thus acquainted with the facts deposed to
below.
2. That under an agreement dated ………………..between M/s ……………….. and
myself, I am acting as an agent of M/s. ...................... for the sale of their goods on
commission basis. I sell the goods at the price fixed by the said M/s.
………………..................and get 3 per cent commission on the gross receipts. A copy of
agreement dated ………………..is enclosed herewith and marked as Annexure 1.
3. That I am doing the agency work under the name and style of M/s .
………………..at ..........................
4. That as M/s ………………..are the principal, the sales tax on the total sales is paid by
them.
 
I, A, the abovementioned deponent do hereby verify that the contents of paragraphs 1 to 4 are true
to my knowledge, nothing has been concealed and no part of it is false. So help me God.
 
Verified at ………………..this ………………..day of ………………..20
………………..
 
Date ………………..
Deponent
 
15. AFFIDAVIT FOR THE ISSUE OF DUPLICATE SHARE CERTIFICATES OF A
PUBLIC LIMITED COMPANY
Before the Secretary, XYZ Ltd . .................
 
Affidavit of A aged about ………………..son of Shri ……………….. resident
of ..........................
 
I, A, aged about ………………..son of Shri ………………..resident, ...........................
solemnly affirm and state as follows:
 
1. That I am a shareholder of XYZ Ltd ………………... and as such fully conversant
with the facts deposed to below.
2. That I subscribed for 200 shares of XYZ Ltd. and was issued a certificate of shares No
………………... for 200 shares for Rs. 2,000 in my name on ………………......by the said
company.
3 That on ………………..when I was returning from my office to residence in bus No. at
about p.m., my brief-case containing important papers including the original certificate
 of shares bearing No ……………….. . of XYZ Ltd. have been lost, for which I have
lodged FIR with ………………..Police Station …………being
F. I. R ………………...dated
4. That the stolen brief-case and the original certificate of shares could not be traced so far.
5. That the intimation of loss of certificate of shares may be recorded in the company's
records and duplicate certificate in lieu of the lost certificate may be issued to me.
6. That I have not transferred the shares to any person.
 
I, A, the above named deponent, do hereby verify that the contents of paras 1 to 4 and 6 are true
to my personal knowledge and contents of para 5 are my submissions to the company. Nothing
material has been concealed and no part of this is false. So help me God.
 
Verified at ………………..on this ………………..day of ………………..20
………………..
Date. ……………….. Deponent
 
16. AFFIDAVIT DECLARING THE LAND FOR GROWING EXCISABLE GOODS
 
Before the Collector of Central Excise and Customs . ................
 
Affidavit of A, aged about ………………..son of Shri ………………..resident of
………………..
 
I, A, aged about ………………..years, son of Shri ………………..resident of
………………..take oath and state as follows:
 
I, the above named deponent, hereby declare particulars in the Schedule below, of the land on
which I grow excisable goods and the estimated quantity of excisable goods during the year
………………..I shall grow the excisable goods myself.
 
I, A, hereby declare that the information furnished herein is true and complete to the best of my
knowledge and belief.
 
Verified at this ………………..day of ………………..20 ………………..
 
Date: ………………..
Deponent
 
 
 
Schedule
 
1 . Village ..................................................................................
2. Tehsil ……………….. ……………….. …………………….
3. District ..................................................................................
4. Plot No. ..................................................................................
5. Survey No. ..................................................................................
6. Area of land ..................................................................................
7. Description of land specifying boundaries.
 
 North : Field bearing Survey No ………………..belonging to Shri
………………..
South: “ “ ”
West: “ “ “
East: Road
8. Goods to be sown .
9. Estimated quantity of the goods to be grown on the land ................................
 
17. AFFIDAVIT WITH THE APPLICATION OBJECTING TO THE NOTICE TO
VACATE THE PREMISES OCCUPIED BY THE LANDLORD
 
Before the Rent Control and Eviction Officer . ................
Case No ………………..of ………………..
 
In the matter of objection to the notice under section ..................................... .............. Rent
Control & Eviction Act relating to allotment of portion of House No...........................
 
Affidavit of A aged about ………………..years son of Shri ………………..resident of
………………..
 
I. A, aged about ………………..years, son of Shri ………………..resident of ………………..
do solemnly affirm and state as under:
 
1. That I am the objector in the aforesaid matter and as such fully acquainted with the facts
deposed to below.
2. That I am landlord of the house bearing No . ………………..in respect of a portion of
which the notice has been served.
3. That I am in occupation of the said house bearing No . ..................................
4. That I inherited the said house on the death of my father late ……………….. on or
………………..about
5. That my father let out the portion of the said house to Shri ………………..inthe year
………………..
6. That said Shri ………………..vacated the portion let out to him on ..............................
and since then the said portion is in my occupation as the same was required by
me for the residential purpose of my family members.
7. That when my father let out the portion of the said house to Shri ………………..my
daughters and sons were very small and they have now grown up. As my daughters are
young, I do not want to share the house with an outsider.
8. That the portion in my occupation, before Shri ………………..vacated the portion of my
house was not sufficient for my family. In fact I requested Shri ………………..to vacate
the portion of the house let out to him for requirements of my family.
9. That one of my son Shri ………………..has been married on ………………..and one
room is required for him. The portion vacated by Shri ………………..consists of
3rooms, out of which one is occupied by my married son Shri ………………..and the
other two rooms are used for residential purposes by my daughters and another son.
10. That I submitted an application to the Rent Control and Eviction Officer on ....................
I intimating that the portion of the house No ………………..vacated by Shri
………………..may not be allotted to anybody, as the same is required for the residential
use of my family.
 11. That the portion of the house No ………………..has been allotted to Shri
………………..inspite of my submitting an application to the Rent Control and Eviction
Officer, .........................in this regard.
12. That the allotment order dated ……………….. issued by the Rent Control and Eviction
Officer ……………. in favour of Shri ………………..is illegal and without jurisdiction
and the notice served in pursuance of the said allotment order is also illegal and liable to
be quashed.
13. That in the interest of justice, it is necessary that the notice dated ................... should be
quashed and my occupation to the said accommodation may not be disturbed.
 
I, A, the above named, do hereby verify that the contents of paragraphs 1 to 10 are true to my
knowledge, and the contents of paragraphs 11 to 12 are based upon legal advice which I believe
to be true; nothing has been concealed and no part of it is false. So help me God.
 
Verified at ………………..on this ………………..day of ………………..20
………………..
Date ……………….. Deponent
 
18. AFFIDAVIT IN SUPPORT OF PETITION FOR DIVORCE WITHIN A PERIOD
OF ONE YEAR OF MARRIAGE
 
In the Court of District Judge . ............
 
Application No . ………………..of ………………..
in
Suit No ………………..of ………………..
 
Smt. A ........................ Applicant/Petitioner
v
Shri B .................…… Opposite Party/Respondent
 
I, Smt. A, aged about ………………..years, wife of Shri ………………..resident of
……………….. do solemnly affirm and state as follows:
 
1. That I am the petitioner in the above noted petition and as such fully acquainted with the
facts deposed to below.
2. That I was married with Shri ………………..at ………………..with Hindu rites and
thereafter the petitioner went to reside at ………………..being the place of the
respondent's residence.
3. That on the first night of the marriage, the respondent came drunk and started to quarrel
with me on the ground that my father has not given sufficient dowry in marriage. I said to
him that my father has given dowry as per his financial capability and he cannot give
more dowry, and on this, the respondent started abusing me in the most coarse and
insulting language and started beating with his fists and cane. I was saved by the relatives
present in the house, who came to attend the marriage.
4. That on the next day I came back to my father's residence.
5. That on ………………..the respondent came to my father's place and requested me to
come to his place and he promised that he shall behave properly in future.
I accompanied him to his house on .......................
6. That the respondent behaved properly for three days, and thereafter on the night of
………………..he came drunk and started to abuse me in the most vulgar and insulting
 language on the ground that why my father cannot give Rs ………………..to him for
starting business.
7. That I came to know from the talks between the respondent and his friends that the
respondent is engaged in smuggling of gold, drugs, etc., and he remains in the company
of the smugglers.
8. That on the night of ………………..the respondent without provocation, threw a knife at
me, thereby inflicting a severe wound in my right hand and kicked off the kettle; in which
water for preparation of tea for the respondent's brothers was being boiled causing severe
burns on my left hand.
9. That due to great and continued cruelty practised on me by the respondent, I left his
house on ……………….. and came to the house of my father at ………………..and from
and after the said date I am living separately.
10. That I have not submitted any application under section 14 of the Hindu Marriage Act,
1955 to present the petition before the expiry of one year since the date of marriage,
before this court or any other court.
11. That there is no living children of the marriage.
12. That the attempts for reconciliation were made by the relatives of both the parties during
the months of ………………..but there is no reasonable probability of reconciliation
between the parties.
13. That the above circumstances show that my case is one of exceptional hardship to me and
in the interest of justice, I should be granted a decree of divorce with the respondent and
for that purpose may be allowed to submit application for divorce before the elapse of
one year since the date of marriage.
 
I Smt. A, above named do hereby verify that the contents of paragraphs 1 to 12 are true to my
knowledge and the contents of paragraph 14 are based on legal advice, which I believe to be true.
Nothing material has been concealed and no part of it is false. So help me God.
 
Verified at ………………..on this ………………..day of ………………..20
………………..
Date ……………….. Deponent
 
19.AFFIDAVIT IN SUPPORT OF APPLICATION FOR MAINTENANCE PENDENTE
LITE AND FOR EXPENSES OF THE PROCEEDINGS
 
In the Court of Addl. District Judge IV . ............
Petition No . of
 
Shri A Petitioner/Opposite
Party
v
 
Smt. B Respondent/Applicant
 
Affidavit of Smt. B aged about ……………….. years, wife of Shri A, resident of
………………..
 
I, Smt. B, aged about ………………..years, wife of Shri ………………..resident of
………………... do hereby solemnly affirm and state as follows:
 
 1. That I am the respondent in this petition for divorce and as such fully acquainted with the
facts deposed to below.
2. That my husband Shri A has filed a petition for divorce against me before this
Court being No ………………..of
3. That I have no source of income for my support and to defray the expenses of the
proceedings filed by the petitioner.
4. That I do not own any property and have no earning on my own.
5. That the petitioner Shri ………………..is employed as an officer in
………………..Bank working in ……….. branch ………………..and
………………..getting a salary of Rs ………………..p.m.
6. That the petitioner Shri ……………….. is also having a house at his native place, which
he has leased to at a monthly rent of Rs .
7. That the petitioner Shri ……………….. has no dependants to support.
8. That there is no living child out of the marriage.
 
I, Smt. B, the above named deponent, hereby declare and verify that the contents of paras 1 to 8
are true to my personal knowledge, nothing material has been concealed and no part of it is false.
So help me God.
 
Verified at ………………..on this ………………..day of ………………..20
………………..
Date ……………….. Deponent
 
20. AFFIDAVIT FOR THE DECLARATION OF LEGAL HEIRS OF DECEASED
EMPLOYEE FOR CLAIMING PROVIDENT FUND AND OTHER SUPERANNUATION
DUES
 
Before the Chief Officer ………………..Bank ………………..
 
In the matter of payment of provident fund and other superannuation dues payable in respect of
late Shri .............................
 
Affidavit of Smt. A, aged about years, widow of late Shri ………………..resident of
………………..
 
I, Smt. A, aged about ………………..years, widow of late Shri ……………….. resident of
………………..do hereby solemnly affirm and state as follows:
 
1. My husband Shri ………………..was working as ………………..in
………………..and he died on at ………………..due to heart attack.
2. That my husband has not made any nomination under the
………………..Provident Fund Regulations to receive his provident fund and
other superannuation dues in case of his death.
3. That my husband Shri ………………..died intestate leaving him surviving
myself, and my two minor children, Master ………………..aged
………………..years and Master ..........................aged ………..years, as his only
heirs under the Hindu law, by which he was governed at the time of his death.
4. That apart from myself and the said two minor sons, no other person has any
right or interest in the money/properties left by the late Shri ........................
5. I am making this affidavit knowing fully well that on the strength of the same,
the ..........................will recognise my claim to receive the provident fund,
 superannuation dues and other amounts payable in respect of late
Shri................... on behalf of myself and as mother and natural guardian of the
said two minor sons, namely Master ………………..and ………………..as the
only heirs of my husband late Shri ………………..
 
 
I, Smt. A, the above named deponent hereby declare and verify that the contents of paragraphs 1
to 3 and 5 are true to my personal knowledge and the contents of paragraph 4 are based on legal
advice which I believe to be true. Nothing material has been concealed and no part of it is false.
So help me God.
 
Verified at ………………..on this ………………..day of ………………20
………………..
 
Date: ………………..
Deponent
 
Solemnly affirmed by the said Smt . at this
day of
Before me
Notary Public
 
21. AFFIDAVIT BEFORE THE INSOLVENCY JUDGE FOR EXEMPTION FROM THE
PUBLICATION OF NOTICE IN THE OFFICIAL GAZETTE
 
In the Court of the Insolvency Judge at ..............
Insolvency Petition No ………………..of
 
Affidavit of ………………..aged about ………………..years, son of ………………..resident of
………………..
 
I ………………..aged about ………………..years, son of ………………..resident of take
……………oath and state as follows:
 
1. That I am the petitioner in the abovementioned insolvency petition and as such fully
conversant with the facts deposed to below.
2. That I possess the property shown in the insolvency petition, the value of which
is not more than Rs .
3. That I am without any employment these days.
4. That I have to support my wife and four children.
5. That I am indebted to the tune of Rs ………………..to the creditors, the details of which
have been given in the insolvency petition.
6. That I am unable to bear the expenses of the notice to be published in the Gazette, as
required by law.
7. That in the best interest of justice, the petitioner's estate may be administered in a
summary manner, and the publication of notice in the Gazette may be dispensed with.
 
I, A, the above named deponent do hereby declare and verify that the contents of paragraphs 1 to
6 (part) are true to my knowledge and the contents of para 6 (part) are based on legal advice,
which I believe to be true and the contents of paragraph 7 are submissions to this Honourable
Court. Nothing material has been concealed and no part of itis false. So help me God.
 Verified at ………………..this ………………..day of ……………….. 20
………………..
Date ………………..
Deponent
 
22. AFFIDAVIT WITH THE APPLICATION FOR CHANGE OF NAME IN THE
CERTIFICATE
Before the Registrar ………………..University . ………………..
 
Affidavit of Km . ………………..now Smt ………………..aged about ………………..years,
wife of Shri ........ resident of...................................
 
I, the above named deponent, solemnly affirm and state as under:
 
1. 1.       That I am the applicant in the application submitted for the change of name and as such I
am fully conversant with the facts deposed to below.
2. 2.       That I passed my ………………..Examination with Roll No ………………..f
rom ....................University in the year 1986 with my name Km . ………………..
3. That I am the daughter of Shri ………………..At the time of my admission to the school, my
name was Km . ……………….. which continued till my marriage with
Shri .............in ………………..
4. That after my marriage with Shri ………………..due to change in surname of my husband,
my name has changed from Km . to Smt .
 
5. That I have been appointed as ………………..in ............and the appointing authority has
asked me to submit the certificate issued by the University with the changed name.
 
6. That I who is now called as Smt ………………..is the same person as Km .
………………..before my marriage with Shri
7.That as required by the I it is necessary to issue certificate in the changed name.

I the above named deponent, do hereby declare and verify that the contents of paragraphs
1 to 7 of this Affidavit are true to my knowledge, nothing material has been concealed and no part
of it is false. So help me God.
 
Verified at…………………….this…………………….day
of…………………….20…………………….
Date……………………. Deponent
 
23. AFFIDAVIT WITH THE APPLICATION TO REGIONAL TRANSPORT
AUTHORITY FOR ISSUE OF DUPLICATE LICENCE
 
Before the Regional Transport Officer . ......
 
Affidavit of A, aged about…………………….years, son of Shri…………………….resident
of……………………......
 
I, A, aged about…………………….son of Shri…………………….resident of
……………………. take oath and state as follows:
 
 1. That I am the applicant in application for the issue of duplicate driving licence and as
such fully conversant with the facts deposed to below.
2. That I was issued driving licence No …………………….on …………………….by this
authority, to drive light vehicle.
3. That my driving licence No …………………….has been lost on or about
…………………….for which I have lodged FIR with Police Station . .............vide F I
R N o ..........................dated …………………….
4. That I have not submitted the said licence with any court or anywhere or my licence has
not been cancelled. My driving licence has not been seized by the police, regional
transport authority or any other authority. I have not been convicted for any offence by
any court.
5. That no charge-sheet has been filed against me for any offence under the Motor Vehicles
Act or Rules made there under or any other law in force.
6. That I am not addicted to wine and I do not suffer from any of the diseases disqualifying
me to hold the driving licence.
7. That if the original licence will be found, I shall deposit the same with the Office of
Regional Transport Officer.
8. That in view of the above, it is necessary that a duplicate driving licence may be issued to
me.
 
I, A, the above named deponent do hereby declare and verify that the contents of paras 1 to 7 are
true to my knowledge and the contents of para 8 are my submissions to this authority and nothing
has been concealed and no part of it is false. So help me God.
 
Verified at……………………. this…………………….day
of…………………….20…………………….
Date……………………. Deponent
 
24. AFFIDAVIT WITH THE APPLICATION FOR AMENDING THE WEALTH-TAX
RETURN
 
Before the Wealth-tax Officer ..............
 
Affidavit of A, aged about…………………….years, son of Shri…………………….resident
of…………………….
 
I, A, aged about …………………….years, son of Shri…………………….resident
of……………………. do hereby solemnly affirm and state as under:
 
1. That I am the assessee in the aforesaid case and as such fully conversant with the facts
deposed to below.
2. That I have filed the return of wealth-tax for the assessment year .................... on
…………………….before the Wealth Tax Officer
3. That in the said return, the particulars of shares and debentures held by me have been
wrongly given. The mistake is typing mistake and is inadvertent.
4. That the particulars of shares and debentures held by me have been given in the list which
is attached herewith.
5. That the mistake came to notice, when my Advocate saw the papers in connection with
the production of evidence before the Wealth-tax Officer .................
 6. That in view of the above, it is requested that the return of wealth-tax may be amended
and particulars of shares and debentures held by me given in the said return may be
substituted with the list attached herewith.
 
I, A, the above named deponent do hereby declare and verify that the contents of paragraphs 1 to
5 of this affidavit are true to my knowledge and the contents of para 6 are my submissions to this
Honourable Wealth-tax Officer and nothing material has been concealed, and no part of it is false.
 
Verified at…………………….on this…………………….day
of…………………….20…………………….
Date…………………….
Deponent
 
25. AFFIDAVIT WITH THE APPLICATION FOR THE ISSUE OF DUPLICATE
EXPORT LICENCE
 
Before the Deputy Chief Controller of Exports, Department of Supply, Ministry of Food,
...........................
 
In the matter of issue of duplicate licence to M/s . ................................
 
Affidavit of A, aged about…………………….years, son of Shri…………………….resident
of…………………….
do hereby solemnly affirm and state as follows:
 
1. That I am the proprietor of M/s …………………….doing the business of export
and import of various items at
2. That M/s …………………….was issued licence bearing No
…………………….dated....................... for the export of …………………….tons
of…………………….
 
3. That the said licence has been lost, for which I lodged F.I.R. with Police Station,
………… , ……….... vide F. I. R. No …………………….dated …………………….a
copy whereof is attached.
4. That the said licence has been lost without it being fully utilised and
the ............... so far exported on the said licence is to the extent
of…………………….tons.
5. In view of the above, it is requested that the duplicate copy of the said licence
may be issued. If the original licence be found any time, the same shall be
returned to the issuing authority for cancellation, without being utilised.
 
I, A, the above named deponent do hereby declare and verify that the contents of paras 1 to 4 a
foregoing are true to my knowledge and contents of paragraph 5 are submissions to this
Honourable Dy. Chief Controller of Exports, nothing material has been concealed and no part of
it is false.
 
Verified at..........on this…………………….day of…………………….20
…………………….
Date ……………………. Deponent
 
 26. AFFIDAVIT FOR CLAIMING EXEMPTION UNDER SECTION 5(l)(y) WEALTH-
TAX ACT, 1957
 
Before the Wealth-tax Officer . …………………….
Assessment Case No …………………….of
20…………………….
 
Affidavit of A, aged about…………………….years, son of Shri …………………….resident
of…………………….
 
I, A, aged about…………………….years, son of Shri…………………….resident
of…………………….do hereby solemnly state as under:
 
1. That I am the assessee in the aforesaid case and as such fully conversant with the facts
deposed to below.
 
2. That I am a non-resident, but a person of Indian origin, and I was born in the
year…………………….in …………………….City, State of …………………….
3. That I went to…………………….in the year…………………….and lived there
for……………………years.
I returned from…………………….on …………………….
4. That I have come to India with the intention of permanently residing and for that purpose
I have purchased a house bearing No .............. , …………………….,
…………………….for my residence.
5. That I have brought a substantial sum of money in foreign exchange through normal
banking channel. The certificates from
the…………………….Bank…………………….Branch and …………………….Bank,
…………………….Branch…………………….certifying that I have brought US dollars
…………………….to India through the banks are enclosed and collectively marked as
Annexure I .
6. That I have purchased a house and other properties from the money brought by me
from…………………….the particulars of which have been given at Annexure II. I have
acquired the said properties within a period of one year from the date of my return
from ..............
 
I, A, the aforesaid deponent, do hereby declare and verify that the contents of paras 1 to 6 are true
to my knowledge and nothing material has been concealed and no part of it is false. So help me
God.
 
Verified at…………………….on this…………………….day
of…………………….20…………………….
Date……………………. Deponent
 
27. AFFIDAVIT WITH THE APPLICATION FOR A CERTIFICATE OF
NATURALIZATION UNDER CITIZENSHIP ACT
 
Before the Secretary, Government of India, Ministry of Home Affairs . ..............
 
In the matter of application for a certificate of naturalization under the Citizenship Act, 1955.
 
 Affidavit of A, aged about…………………….years, son of Shri…………………….resident
of……………………
 
I, A, aged about…………………….years, son of Shri…………………….resident
of…………………….
solemnly affirm and state as under:
 
1. That I have applied for the Citizenship of India by naturalisation under the Indian
Citizenship Act, 1955 on ...................................
2. That I am not a citizen of any country, where citizens of India are prevented by law or
practice of that country from becoming subjects or citizens of that country by
naturalization.
3. That I was a citizen of…………………….and I have renounced the citizenship of that
country in accordance with the law therein in force in that behalf and I have notified such
renunciation to the Central Government.
4. That I have stayed in India for about thirteen months i.e. w.e.f . .................... immediately
preceding the date of the application for naturalization.
5. That I have resided for over 4 years in India during the seven years immediately
preceding the period of twelve months.
6. That I have an adequate knowledge of language which is specified in the VIIth
Schedule to the Constitution of India.
7. That I intend to permanently reside in India, in the event of a certificate of naturalization
being granted to me.
8. That if any time before the Certificate of Naturalization is issued to me, the accuracy of
the aforesaid facts is changed by any alteration and circumstances, I undertake to inform
the same to the Secretary, Government of India, Ministry of Home Affairs, New Delhi.
 
I, A, the above named deponent do hereby declare and verify that the contents of paras 1 to 7 of
this affidavit are true to my knowledge, the contents of para 8 are submissions to this Hon'ble
authority and nothing material has been concealed and no part of it is false. So help me God.
 
Verified at…………………….on this…………………….day
of…………………….20…………………….
 
Bombay
 
Date …………………….
Deponent
 
Oath of allegiance in terms of Citizenship Act
 
I, A…………………….do solemnly affirm that I will bear the faith and allegiance to the
Constitution as by law established and I will faithfully observe the law of India and fulfil my
duties as a citizen of India.
 
.
.............
...........
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28. AFFIDAVIT WITH THE APPLICATION FOR THE REGISTRATION OF THE
WILL AFTER THE DEATH OF THE TESTATOR

Before the Sub-Registrar of Assurances . …………………….

 
In the matter of registration of the will executed by Shri…………………….son of ......................,
resident of …………………….
 
Affidavit of A, aged about…………………….years, son of Shri…………………….resident
of ....................and B, aged about……………………. years, son of
Shri…………………….resident of…………………….
 
We ,the above named deponents do hereby solemnly affirm and state as under:
 
1. That we, the deponents, are the witnesses to the execution of the will executed by
Shri……………………. on……………………. and as such fully acquainted with the
facts deposed to below.
2. That the aforesaid testator Shri…………………….executed his last will
on……………………in our presence.
3. That the testator was healthy and of sound mind at the time of execution of the will.
4. That the testator executed his will on …………………….of his own free will.
5. That the testator signed the will after reading and understanding its contents in our
presence.
 
We, the above deponents do hereby declare and verify that the contents of paras 1 to 5 are true to
our knowledge and nothing material has been concealed, no part of it is false. So help us God.
 
Verified at……………………. on this…………………….day
of…………………….20…………………….
 
Date…………………….
Deponents
 
29. AFFIDAVIT WITH THE APPLICATION FOR THE REGISTRATION OF THE
WILL, AFTER THE DEATH OF THE TESTATOR
 
Before the Sub-Registrar of Assurances .

In the matter of registration of the will executed by Shri…………………….son

of ...........................resident of …………………….
 
Affidavit of Z aged about…………………….years, son of Shri…………………….resident
of…………………….
 
I, A, the above named deponent do hereby solemnly affirm and state as under:
  
1. That I am the executor under the will and as such fully acquainted with the facts deposed
to below.
2. That Shri …………………….the testator executed a will on
…………………….regarding his property and I am the executor of the said will.
3. That at the time of execution of the will, Shri …………………….was healthy and of
sound mind.
4. That suddenly on or about…………………….the testator met with a car accident and he
died in……………………. hospital on…………………….
5. That the testator executed the will and attested in the presence of S/Shri A and B, who
have affirmed an affidavit, which is annexed to this affidavit as Annexure A.
6. That due to sudden death of the testator, the said will could not be registered during the
lifetime of Shri ..................................
7. That the aforesaid will is the last will of the testator.
 
I ,Z ,the above named deponent do hereby declare and verify that the contents of paras 1 to 7 are
true to my knowledge, nothing material has been concealed and no part of it is false. So help me
God.
 
Verified at…………………….on this…………………….day
of…………………….20…………………….
Date…………………….
Deponent