Affidavit on stamp papers are on "Non Judicial Stamp Paper" meaning thereby not a court judicial duty, which are ADMINISTERED on oath before a Notary appointed by the State Governmentare, and stamp duty are paid as per stamp act . The second category of affidavits which are administered on oath before oath commissioner, who are appointed by the High Court, and it is written on plain paper and are judicial function and stamp duty are exempted by the stamp act, and if duty is imposed for stamp duty in affidavits to be used in the court in judicial functions adhesive court fees are paid.