CS Professional · Internal and Forensic Audit · Forensic Audit and Indian Evidence Law
A forensic auditor prepares a chart of presumptions. Which item correctly matches the Section 79 presumption, rather than another presumption in the Bharatiya Sakshya Adhiniyam, 2023?
The Section 79 presumption is that a deposition record or confession signed by a Judge, Magistrate or authorised officer is genuine and was duly taken. The other options describe separate provisions on non-produced documents, gazettes and newspapers, and old electronic records.
- APresumption that a deposition record signed by a Magistrate is genuine and was duly takenCorrect
- BPresumption that a document called for and not produced after notice was attested, stamped and executed as required by law
- CPresumption of genuineness of a document purporting to be the Official Gazette or a newspaper
- DPresumption about the electronic signature on an electronic record five years old
Explanation
Section 79 deals with records of evidence and confessions signed by a Judge, Magistrate or authorised officer. The second option describes Section 91, the third describes Section 80, and the fourth describes Section 93.
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