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

During a forensic review, an auditor finds that a mortgage deed, which the law requires to be attested, is sought to be used as evidence in court. One attesting witness is alive, within the court's process and able to testify. Under the Bharatiya Sakshya Adhiniyam, 2023, what must happen before the deed can be used as evidence?

At least one attesting witness must be called to prove execution. Section 67 bars use of a legally attestable document as evidence until one such witness, if alive, available to court process and capable of testifying, has been called. Calling every witness is unnecessary.

  1. AAt least one attesting witness must be called to prove its executionCorrect
  2. BThe auditor's report on the deed must be filed
  3. CBoth executants must give a written affidavit
  4. DAll attesting witnesses must be called without exception

Explanation

Section 67 says a document required by law to be attested cannot be used as evidence until at least one attesting witness has been called to prove execution, if one is alive, subject to the court's process and capable of giving evidence. Calling all witnesses is not required, so that option is wrong.

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