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As per the Court-Fees Act, 1870 which are the documents not chargeable with any fee?

A Power-of-attorney to institute or defend a suit when executed by a member of any of the Armed Forces of the Union not in civil employment

B Written statements called for by the Court after the first hearing of a suit

C Plaints and processes in suits before District Panchayats in the same residency

D All a, b & c

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