The expression ‘affidavit’ has been commonly understood to mean a sworn statement in writing made especially under oath or on affirmation before an authorised Magistrate or officer. Affidavit has been defined in Sub-clause (3) of Section 3 of the General Clauses Act, 1897 to include ‘affirmation and declaration in the case of person by law allowed to affirm or declare instead of swearing.’ The essential ingredients of an affidavit are that the statements or declarations are made by the deponent relevant to the subject matter and in order to add sanctity to if, he swears or affirms the truth of the statements made in the presence of a person who in law is authorised either to administer oath or to accept the affirmation. (M. Veerabhadra Rao vs. Tek Chand, 1984 Supp (1) SCC 571 ; para 17)
