Section 18 Stamp Duties Act
Section 18 of Stamp Duties Act 1939 is about Persons authorised to take declarations and affidavits. It provides as follows:
Any statutory declaration or affidavit made in pursuance of or for the purposes 0f this Act or any other Act for the time being in force relating to Stamp Duties may be made before any of the commissioners any other person authorised by law to administer oaths.
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