JUDGMENT Allsop, Ag. C.J. 1. An affidavit was sworn in Bombay on 24th April 1942, for the set purpose of being filed in a Court in Meerut in connection with a pending proceeding. As it was not filed till 12th May 1942, the suggestion is that it was not sworn for immediate use in a Court of law. We have been referred to the case [In re: the application of Seshamma] (88) 12 Bom. 276 (277), but in our judgment, that case does not support the contention that this affidavit should have been stamped. In out judgment, the word "immediate" refers to purpose and not to time. We hold that it is unnecessary to stamp the affidavit. A copy of our judgment shall be sent to the Chief Revenue authority under the provisions of S. 59 (2), Stamp Act, 1899.