Skip to content

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

Mehta Textiles Ltd's internal auditor is asked what Section 170(1) of the Bharatiya Sakshya Adhiniyam, 2023 does to the earlier law of evidence. Which statement is correct?

Section 170(1) repeals the Indian Evidence Act, 1872. It is a straightforward repeal, not an amendment or suspension. The earlier Act survives only for matters pending at commencement under the saving in Section 170(2).

  1. AIt amends the Indian Evidence Act, 1872 in part and keeps it alive
  2. BIt repeals the Indian Evidence Act, 1872Correct
  3. CIt suspends the Indian Evidence Act, 1872 for five years
  4. DIt applies the Indian Evidence Act, 1872 only to electronic records

Explanation

Section 170(1) states plainly that the Indian Evidence Act, 1872 is hereby repealed. The only continuation is the limited saving in sub-section (2) for matters pending immediately before commencement.

Did you get it right without looking?

One question tells you little. A timed set on Forensic Audit and Indian Evidence Law shows your real accuracy, how long you take and where you lose marks.

Practise Forensic Audit and Indian Evidence LawFree diagnostic mock

More Forensic Audit and Indian Evidence Law questions