BHANDARI, J.—This is a reference by the Sessions Judge, Ajmer recommending that the order dated 4th of December, 1963 of the City Magistrate, Ajmer refusing to take on record unstamped affidavit filed by the parties in the proceedings under sec. 145 Cr. P.C. be set aside. The City Magistrate took the view that such affidavits required to be stamped under the Rajasthan Stamp Law (Adaptation) Act, 1952. Under the Rajasthan Stamp Law (Adaptation) Act, 1952, an affidavit when made "for the immediate purpose of being filed or used in any Court or before the officer of any Court" is exempt from the payment of any stamp duty. Immediate purpose means direct purpose, and if the direct purpose of making an affidavit is that it is to be filed in any Court or before the officer of any Court, such an affidavit is exempt from the payment of stamp duty. In this case, there is no doubt that the affidavits were made for the purpose of filing in a Court of law under proceedings under sec. 145 Cr. P.C. In this view of the matter, the view taken by the City Magistrate that the affidavits required to be stamped was wrong. The recommendation made by the Sessions Judge, Ajmer proceeds on the correct view of law. The Reference is, therefore, allowed and the order of the City Magistrate, Ajmer dated the 4th of December, 1963 is set aside and he is directed to take the affidavits on record even though they are un-stamped.
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