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

During a forensic review, an auditor finds a document that the law requires to be attested, relied on by Meera Estates Ltd in court. It is not a will and has been registered under the Indian Registration Act, 1908. The signatory has not specifically denied executing it. Under the Bharatiya Sakshya Adhiniyam, 2023, what must be done to prove its execution?

No attesting witness needs to be called. The proviso excuses this for a registered document that is not a will, unless the person who purportedly executed it specifically denies execution. Here there is no denial, so the exemption applies.

  1. AAt least one attesting witness must still be called in every case
  2. BNo attesting witness need be called, since the document is registered, is not a will, and execution is not specifically deniedCorrect
  3. CNo attesting witness need be called even if the signatory specifically denies execution
  4. DTwo attesting witnesses must be called because the document is registered

Explanation

A document required by law to be attested needs at least one living, available attesting witness before use as evidence. The proviso exempts documents other than wills that are registered, unless the executant specifically denies execution. Here all conditions for the exemption are met. Ignoring the denial condition gives the third option.

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