CS Professional · Internal and Forensic Audit · Forensic Audit and Indian Evidence Law
A forensic auditor examines a will where the testator's description of a legacy is ambiguous. The auditor must identify which law governs how the will's words are interpreted, and whether the Adhiniyam's rule on documentary proof of terms (Section 94) displaces it. Which statement is correct?
Section 103 preserves the Indian Succession Act, 1925 provisions on the construction of wills, so interpretation of ambiguous words follows that Act. Section 94 governs proof of terms through the document, Section 170 repeals the Evidence Act 1872, and Section 79 deals with records of evidence.
- ASection 103 preserves the Indian Succession Act, 1925 provisions on construction of wills, so they are not affected by the ChapterCorrect
- BSection 94 overrides the Succession Act on construction of wills
- CSection 170 repeals the Succession Act's construction rules
- DSection 79 prescribes how wills are construed
Explanation
Section 103 saves the Succession Act's provisions on construction of wills. Section 94 deals with proving terms through the document, not construction. Section 170 repeals the Indian Evidence Act, 1872, not the Succession Act, and Section 79 concerns presumptions on records of evidence.
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