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CS Professional · Internal and Forensic Audit · Forensic Audit and Indian Evidence Law

A company's internal auditor, supporting a forensic inquiry, is asked to distinguish the Section 79 presumption from other presumptions. Which feature is specific to Section 79?

Section 79 is specific to documents purporting to be records of evidence given in judicial proceedings, or statements or confessions of accused persons, signed by a Judge, Magistrate or authorised officer. Newspapers, withheld documents and old electronic records are dealt with under different sections.

  1. AIt applies to documents purporting to be records of evidence or confessions signed by a Judge, Magistrate or authorised officerCorrect
  2. BIt applies to any newspaper or journal produced from proper custody
  3. CIt applies to a document called for but not produced after notice to produce
  4. DIt applies to electronic records purporting to be five years old, regarding electronic signatures

Explanation

Section 79 concerns records of evidence and confessions signed by a Judge, Magistrate or authorised officer. Newspapers and journals fall under Section 80, documents not produced after notice under Section 91, and five-year-old electronic records under Section 93.

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