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

A forensic auditor, Ms. Iyer, reviews a matter where an appeal was pending immediately before the Adhiniyam commenced, and a new inquiry on a different fraud was started a month after commencement. How should she advise on the governing evidence law for the two matters?

The pending appeal continues under the Indian Evidence Act, 1872, while the new inquiry is governed by the Adhiniyam. Section 170(2) saves only matters pending immediately before commencement, and the repeal in Section 170(1) operates for everything started afterwards.

  1. AAdhiniyam for both, since the 1872 Act is repealed
  2. B1872 Act for both, since they involve the same company
  3. C1872 Act for the pending appeal; Adhiniyam for the new inquiryCorrect
  4. DAdhiniyam for the appeal; 1872 Act for the new inquiry

Explanation

Section 170(1) repeals the 1872 Act, but Section 170(2) saves matters pending immediately before commencement, so the appeal continues under the 1872 Act as then in force. The inquiry begun after commencement was not pending then and is governed by the Adhiniyam. The first option ignores the saving.

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