Stamp Duties Consolidation Act, 1999

Declarations, affidavits and oaths, how to be made.

[SDMA 1891 s24; RA 1898 s7(6)]

157.—Any statutory declaration, affidavit or oath to be made in pursuance of or for the purposes of this or any other Act for the time being in force relating to duties may be made before any of the Commissioners, or any officer or person authorised by them in that behalf, or before any commissioner for oaths or any peace commissioner or notary public in any part of the State, or at any place outside the State, before any person duly authorised to administer oaths there.