Affidavits: Rules and Relevance in Legal Proceedings
CIVIL PROCEDURE CODE 1908
ORDER XIX
Affidavit
Relevance of affidavit to the Income
Tax Officials
•
Sometimes Income Tax authorities are
required to file affidavits before the appellate
authorities like ITAT, HC and SC. Sometimes,
counter affidavit is required to be filed.
What is affidavit ?
Procedure dealing with affidavits laid down
under Order XIX of CPC 1908 which contains
three rules.
Rule-1
:deals with power to order any point to
be proved by affidavit. Court may permit a party
to file an affidavit to adduce evidence at any
time. It is at the time of filing of plaint, written
statement or at the time of framing of issues.
•
Rule-2
prescribes power to order attendance of
deponent for cross examination.
•
Rule-3:
Affidavits shall be confined to facts as the
deponent is able to prove out of his own
knowledge, except on interlocutory petitions on
which statements of his belief may be admitted.
The cost of affidvait containing hearsay or of
argumentative matter be paid by the deponent if
court so directs. It must not relate to inferences.
Essential attributes of an affidavit
•
Affidavit is the declaration made by a person.
•
It must be in writing and must be in first
person.
•
It must have been sworn or affirmed before
magistrate or any other authorized officer.
•
It must be signed by deponent.
•
Affidavit filed in reply to interrogatories to be filed
within 10 days of the order. The aggrieved party can
neither cross examine nor adduce any evidence to
contradict it, as it is a conclusive proof.
•
Affidavit has no evidentiary value and not recognised
by the Indian Evidence Act.
Affidavits play a crucial role in legal proceedings, especially in matters involving Income Tax authorities. Governed by Order XIX of the CPC 1908, affidavits must adhere to specific rules, such as being confined to provable facts and being sworn before an authorized officer. They are essential for presenting evidence and making declarations before the court.
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Presentation Transcript
CIVIL PROCEDURE CODE 1908 ORDER XIX Affidavit
Relevance of affidavit to the Income Tax Officials Sometimes Income Tax authorities are required to file affidavits before the appellate authorities like ITAT, HC and SC. Sometimes, counter affidavit is required to be filed.
What is affidavit ? Procedure dealing with affidavits laid down under Order XIX of CPC 1908 which contains three rules. Rule-1 :deals with power to order any point to be proved by affidavit. Court may permit a party to file an affidavit to adduce evidence at any time. It is at the time of filing of plaint, written statement or at the time of framing of issues.
Rule-2 prescribes power to order attendance of deponent for cross examination. Rule-3: Affidavits shall be confined to facts as the deponent is able to prove out of his own knowledge, except on interlocutory petitions on which statements of his belief may be admitted. The cost of affidvait containing hearsay or of argumentative matter be paid by the deponent if court so directs. It must not relate to inferences.
Essential attributes of an affidavit Affidavit is the declaration made by a person. It must be in writing and must be in first person. It must have been sworn or affirmed before magistrate or any other authorized officer. It must be signed by deponent.
Affidavit filed in reply to interrogatories to be filed within 10 days of the order. The aggrieved party can neither cross examine nor adduce any evidence to contradict it, as it is a conclusive proof. Affidavit has no evidentiary value and not recognised by the Indian Evidence Act.
