JAGANMOHAN REDDY, J.

( 1 ) THIS stamp reference by the office has been referred to us by our learned brother, Venkatesam, J. , as the question is raised not only in this Court but is likely to be raised in all subordinate Courts almost in every case and is therefore, an important matter to be decided by a Bench. The simple question is whether by reason of the Andhra Pradesh Act 26 of 1965, notwithstanding the deletion of the exemptions from stamp duty in Art. 4 of the Indian Stamp Act (II of 1899) (hereinafter called "the Act"), affidavits mentioned in Exemption (b), which are made for the immediate purpose of being the officer of any Court," are chargeable to stamp duty having regard to the definition of "instrument" in Section 2 (14) of the Act. As this question affects the revenue of the State, notice was given to the Advocate-General and the Government Pleader, and we have had the benefit of their arguments.

( 2 ) THE main contention of Mr. Kuppuswamy is that affidavits which do not come under the definition of S. 2 (14) are not liable to stamp duty under S. 3, and the specific exemption under Art. 4 of the Act of Affidavits made for the immediate purpose of being filed in Cour

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