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

A forensic auditor at a Mumbai firm is advising a client on which evidence statute governs a fresh civil suit filed in a court in August 2024 over a falsified ledger. Which statute governs the rules of evidence applied by the court in that suit?

The Bharatiya Sakshya Adhiniyam, 2023 governs, because it came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872. A suit filed in August 2024 was not pending at commencement, so the old Act's savings provision does not apply.

  1. AThe Bharatiya Sakshya Adhiniyam, 2023, which came into force on 1 July 2024Correct
  2. BThe Indian Evidence Act, 1872, because it was never repealed
  3. CThe Bharatiya Sakshya Adhiniyam, 2023, but only from the date the Supreme Court notifies it
  4. DThe Indian Evidence Act, 1872, because the suit concerns documents created earlier

Explanation

The Adhiniyam was brought into force on 1 July 2024 by notification and repeals the Indian Evidence Act, 1872. A proceeding started in August 2024 was not pending before commencement, so the savings clause does not apply. The date of the documents is irrelevant; the governing law depends on the proceeding.

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