Internal and Forensic Audit · Forensic Audit and Indian Evidence Law

Proof of Execution of Attested Documents (Section 67 BSA)

Updated 11 October 2026 · Fact-checked

Under Section 67 of the Bharatiya Sakshya Adhiniyam, 2023, a document that the law requires to be attested cannot be used as evidence until at least one attesting witness is called to prove its execution, if one is alive, within the Court's process and able to testify. A registered document, other than a will, is exempt unless its execution is specifically denied.

Understand Proof of Execution of Attested Documents (Section 67)

A document is not proof of itself. If you rely on a document, the Court first wants to know that the named person really signed or executed it. This is called proof of execution.

For most documents, you can prove execution in many ways. For some, the law itself requires attestation, meaning witnesses watch the person execute it and sign as witnesses. A will and a mortgage deed are common examples. Section 67 deals with these documents.

The rule: a document required by law to be attested shall not be used as evidence until at least one attesting witness has been called to prove its execution. The condition is that there is an attesting witness who is alive, subject to the process of the Court and capable of giving evidence. The Court wants a person who saw the execution, not just the paper.

There is one proviso. You need not call an attesting witness for a registered document (registered under the Indian Registration Act, 1908), as long as it is not a will. Even then, if the person who is said to have executed it specifically denies execution, the witness must be called.

For forensic audit, this matters because investigators collect agreements, deeds, wills and board-related papers. A document that cannot be admitted for want of proof of execution is of little use in a proceeding. Section 67 works with the neighbouring sections: Section 68 (no witness found), Section 69 (party admits execution), Section 70 (witness denies) and Section 71 (attestation not required by law).

Key rules to remember

Main rule (Section 67): Document required by law to be attested → call at least one attesting witness before using it as evidence; Applies only if an attesting witness is alive, subject to the Court's process and capable of giving evidence.
Proviso to Section 67: Registered document (not a will) → no attesting witness needed, unless execution is specifically denied; Wills are never exempt under the proviso, even if registered.
Section 68: No attesting witness can be found → prove (1) one attesting witness's attestation is in his handwriting and (2) the executant's signature is in the executant's handwriting; Both limbs must be proved.
Section 69: Party admits own execution → sufficient proof against that party; Applies even if the document is required by law to be attested. It binds only the admitting party.
Section 70: Attesting witness denies or does not recollect execution → execution may be proved by other evidence; Failure of the witness does not end the matter.
Section 71: Attested document not required by law to be attested → prove as if unattested; Attestation done voluntarily does not trigger Section 67.

How to solve Proof of Execution of Attested Documents (Section 67) questions

Use this method for any case-based question on proof of execution of an attested document.

1Identify the document and ask: does the law require it to be attested? If not, Section 71 applies and it is proved as if unattested.
2If attestation is required, state the Section 67 rule: at least one attesting witness must be called before the document is used as evidence.
3Check the proviso: is the document registered under the Registration Act, 1908, and is it not a will? If yes, no witness is needed unless execution is specifically denied.
4Check whether an attesting witness is alive, subject to the Court's process and capable of giving evidence. If none can be found, move to Section 68.
5Check for an admission by the executing party (Section 69) or a witness who denies or forgets (Section 70).
6Apply the rule to the facts and state a clear conclusion on whether the document can be used as evidence.
7Add a practical point: which witness to summon, which documents to keep, and how a forensic auditor should preserve the original.

Quickest way: Four-question check

When to use it: When time is short and the facts are long.

Is attestation required by law? No: Section 71. Yes: continue.
Is it a registered non-will document and execution not specifically denied? Then no witness is needed.
Otherwise, is an attesting witness available? Yes: call at least one. No: Section 68.
Did the executant admit it (Section 69) or did the witness deny or forget (Section 70)? Apply and conclude.

Common mistakes in Proof of Execution of Attested Documents (Section 67)

Saying every attested document needs an attesting witness.
Students ignore the words 'required by law to be attested'.
Fix: First check whether the law requires attestation. If it does not, Section 71 lets you prove it as if unattested.
Saying a registered document never needs a witness.
The proviso is remembered only in part.
Fix: Add both conditions: it must not be a will, and the executant must not specifically deny execution.
Treating a registered will as exempt.
Students assume registration cures everything.
Fix: The proviso covers documents 'not being a will'. A will still needs an attesting witness.
Requiring all attesting witnesses to be called.
Confusing 'at least one' with 'all'.
Fix: Section 67 says at least one attesting witness. Quote the words.
Stopping when the attesting witness denies execution.
Students forget Section 70.
Fix: If the witness denies or does not recollect, execution may be proved by other evidence.
Applying Section 69 against everyone.
The word 'sufficient proof' is read widely.
Fix: The admission is sufficient proof only as against the party who admitted execution by himself.

Worked examples

Example 1

Meridian Traders Pvt Ltd sues to enforce a mortgage deed which the law requires to be attested. The deed is unregistered and the borrower, Rakesh, denies signing it. Two attesting witnesses are alive and can be summoned. Can the company use the deed as evidence without calling any of them?

Show the solution

The deed is required by law to be attested, so Section 67 applies.
Section 67 says such a document shall not be used as evidence until at least one attesting witness has been called to prove its execution, if one is alive, subject to the Court's process and capable of giving evidence.
The proviso does not help: the deed is not registered, and Rakesh has in any case denied execution.
Both witnesses are alive and can be summoned, so Section 68 (no witness found) does not apply.
Rakesh has not admitted execution, so Section 69 is not available.

Answer: No. The company must call at least one attesting witness to prove execution before the deed can be used as evidence.

Example 2

Anita relies on a registered sale deed, which is not a will, to show title in a dispute. The other side does not deny that she executed it. Is an attesting witness needed? What changes if the other side specifically denies her execution?

Show the solution

Assume the law requires the deed to be attested, so Section 67 applies.
The deed is registered under the Indian Registration Act, 1908, and is not a will, so the proviso applies.
Execution is not specifically denied, so no attesting witness need be called.
If the other side specifically denies execution by the person who purports to have executed it, the exemption is lost, and at least one attesting witness must be called.
If no witness can then be found, Section 68 requires proof of the witness's handwriting in the attestation and of the executant's signature.

Answer: No attesting witness is needed while execution is not specifically denied. Once it is specifically denied, at least one attesting witness must be called.

Exam tips

Quote the key phrase: 'required by law to be attested' and 'at least one attesting witness'. Examiners look for it.
In every answer, state the proviso with both conditions: registered and not a will, plus the specific-denial exception.
Use the order of provision, analysis, conclusion. Then add a practical forensic point such as preserving the original and identifying witnesses.
Link Sections 68, 69, 70 and 71 in a line. Questions often test the fallback when the main rule cannot be met.
Do not cite case names unless you are sure. A clear statutory answer scores better than a doubtful case.

Practice questions from Forensic Audit and Indian Evidence Law

Proof of Execution of Attested Documents (Section 67): frequently asked questions

What does Section 67 of the Bharatiya Sakshya Adhiniyam say?

It says a document required by law to be attested cannot be used as evidence until at least one attesting witness has been called to prove its execution. The witness must be alive, subject to the Court's process and capable of giving evidence.

Is a registered document exempt from calling an attesting witness?

Yes, if it is not a will. The proviso says no witness is needed for a registered document unless its execution by the person who purports to have executed it is specifically denied.

How many attesting witnesses must be called?

At least one. Section 67 does not require all attesting witnesses to be called.

What if no attesting witness can be found?

Under Section 68, you must prove that one attesting witness's attestation is in his handwriting and that the executant's signature is in the executant's handwriting.

Does an admission by the executant replace the witness?

Under Section 69, a party's admission of execution by himself is sufficient proof against him, even for a document required by law to be attested.