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

A forensic auditor at a Pune firm is told that a fraud inquiry began in a Court before the Bharatiya Sakshya Adhiniyam, 2023 came into force and is still pending on the date of commencement. Under Section 170, which law governs the evidence in that pending inquiry?

The Indian Evidence Act, 1872 governs. Section 170(2) says that any inquiry or proceeding pending immediately before the Adhiniyam commenced is dealt with under the 1872 Act as in force then, as if the new Adhiniyam had not come into force.

  1. AThe Indian Evidence Act, 1872, as in force immediately before commencementCorrect
  2. BThe Bharatiya Sakshya Adhiniyam, 2023 from its commencement date
  3. CWhichever law the presiding Judge prefers
  4. DThe Indian Succession Act, 1925

Explanation

Section 170(2) saves pending applications, trials, inquiries, investigations, proceedings and appeals. They are dealt with under the Indian Evidence Act, 1872 as in force immediately before commencement, as if the Adhiniyam had not come into force. The new Adhiniyam therefore does not apply to this inquiry.

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