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

During a forensic review at Sharma Textiles Pvt Ltd, the auditor finds a mortgage deed that the law requires to be attested. The deed is being produced in court as evidence, and one attesting witness is alive, within the court's process and able to testify. Under Section 67 of the Bharatiya Sakshya Adhiniyam, 2023, what must happen before the deed is 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, who is alive, subject to court process and capable of testifying, has been called. Calling every witness is not required.

  1. AAt least one attesting witness must be called to prove its executionCorrect
  2. BThe executant's signature must be verified by a handwriting expert
  3. CAll attesting witnesses must be called without exception
  4. DThe document must be notarised afresh before the court

Explanation

Section 67 says a document required by law to be attested shall not 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. All witnesses are not needed, so the option requiring all is wrong.

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