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

Ravi Exports relies on a registered sale agreement, not a will, that is required by law to be attested. During the forensic audit dispute, the counterparty does not specifically deny executing it. Under the proviso to Section 67, what is the position?

No attesting witness needs to be called. The proviso to Section 67 exempts a registered document that is not a will from this requirement, unless the person who purportedly executed it specifically denies execution. Since there is no specific denial here, the registered agreement can be proved without one.

  1. AAn attesting witness must still be called in every case
  2. BIt is not necessary to call an attesting witness, since the document is registered and execution is not specifically deniedCorrect
  3. CThe document is inadmissible because registration cannot replace attestation
  4. DThe court must first appoint a handwriting expert

Explanation

The proviso exempts registered documents, other than wills, from the need to call an attesting witness unless execution is specifically denied. Here there is no specific denial, so the exemption applies. The option demanding a witness ignores the proviso.

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