The word "includes" in Section 2 (14) of the Indian Stamp Act, 1899 has an extensive meaning and is not restricted only to those documents which are specifically included in the definition.

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 Court, which are required under O. 19, C. P. C. for proving any particular fact or facts, and which are not instruments within the meaning of S. 2 (14), was only by way of abundant caution.

( 3 ) IN order to understand this contention, we may read Ss. 2 (14) and 3. They are in the following terms:-"section 2 (14 ). Instrument includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded. ""section 3. Subject to the provisions of this Act and the exemptions contained in the Schedule I, the following instruments shall be chargeable with duty of the amount indicated in that Schedule as the proper duty thereof, respectively, that is to say: (a) Every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed in India on or after the first day of July, 1899. (b) Every bill of exchange payable otherwise than on demand, or promissory note drawn or made out of India on or after that day and accepted or paid, or presented for acceptance or payment, or endorsed, transferred or otherwise negotiated, in India; and (c) Every instrument (other than a bill of exchange or promissory note) mentioned in that schedule which, not having been previously executed by any person is executed out of India on or after that day, relates to any property situate, or to any matter or thing done or to be done, in India and is received in India; Provided that no duty shall be chargeable in respect of: (1) any instrument executed, by, or on behalf of, or in favour of, the Government in cases where, but for this exemption, the Government would be liable to pay the duty chargeable in respect of such instrument; (2) any instrument for the sale, transfer or other disposition, either absolutely or by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share or property of or in any ship or vessel registered under the Merchant Shippin Act, 1894, or under Act 19 of 1838, or the Indian Registration of Ships Act, 1841, as amended by subsequent Acts. "this charging S. 3 of the Central Act has been amended in the various States, but as nothing turns on it, we do not propose to refer to those amendments which are applicable to this State.

( 4 ) THE contention of the learned Advocate is that the Legislature by the use of the word "includes" in S. 2 (14) has given an exhaustive definition of the word "instrument" for the purposes of the Act as if "instrument" means and includes only those documents by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded and no other. On this premises, reading the charging S. 3 with Article 4, Mr. Kuppuswamy argues that only those affidavits by which a

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