CS Professional · Internal and Forensic Audit · Cyber Forensics
A forensic auditor at Verma Steels Pvt Ltd finds that the accounts ledger was kept in an electronic file and the same record was saved simultaneously in several files on the server. Under the Bharatiya Sakshya Adhiniyam, 2023, how is each such file treated?
Each file is primary evidence. Under Section 57, Explanation 4 of the Bharatiya Sakshya Adhiniyam, 2023, when an electronic or digital record is stored simultaneously or sequentially in multiple files, every such file counts as primary evidence, not just the first one.
- AOnly the first file created is primary evidence
- BEach such file is primary evidenceCorrect
- CNone is primary evidence; only a printout is
- DEach is secondary evidence of the first file
Explanation
Explanation 4 to Section 57 says that where an electronic or digital record is created or stored simultaneously or sequentially in multiple files, each such file is primary evidence. Treating only the first file as primary is the key mistake in the distractors.
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