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

Ravi Textiles Pvt Ltd is in an investigation that was pending before a court on 30 June 2024. The forensic auditor wants to know which evidence law applies to that pending proceeding. What is the position under the Bharatiya Sakshya Adhiniyam, 2023?

A proceeding pending immediately before the Adhiniyam came into force continues to be dealt with under the Indian Evidence Act, 1872, as in force before commencement, as though the new Adhiniyam had not come into force. The repeal does not disturb pending matters.

  1. AThe proceeding must be restarted and decided under the new Adhiniyam
  2. BThe proceeding is dealt with under the Indian Evidence Act, 1872, as in force immediately before commencement, as if the Adhiniyam had not come into forceCorrect
  3. CThe court may choose either law at its discretion for each witness
  4. DThe Adhiniyam applies to documents but the 1872 Act applies to oral evidence

Explanation

The repeal and savings provision says that any application, trial, inquiry, investigation, proceeding or appeal pending immediately before commencement is dealt with under the 1872 Act as if the Adhiniyam had not come into force. Hence the option splitting by type of evidence or giving discretion is wrong.

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