Indian Evidence Act, 1872Indian Evidence Act, 1872

Presented by:Presented by:

Shankar BoseShankar Bose

Inspector of Income-taxInspector of Income-tax

MSTU, PuriMSTU, Puri

::: Extent :::::: Extent ::: It extends to the It extends to the whole of India whole of India ExceptExcept the State of the State of J&K J&K It It applies to all judicial proceedings applies to all judicial proceedings in or in or

before before any Court, including Court-martial any Court, including Court-martial But But not to affidavits not to affidavits presented to any presented to any

Court or officer andCourt or officer and Not to Not to proceedings before proceedings before an arbitratoran arbitrator;;

(To Refer-Sec 136, 279A & 292 of I.T. Act)(To Refer-Sec 136, 279A & 292 of I.T. Act)

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Sec. 136 definedSec. 136 defined S. 136 -- Proceedings before Income-tax S. 136 -- Proceedings before Income-tax

authorities to be judicial proceedings authorities to be judicial proceedings :: Any proceedings under this Act before an Any proceedings under this Act before an

Income-tax authority shall be deemed to be a Income-tax authority shall be deemed to be a judicial proceeding judicial proceeding within the meaning of within the meaning of Sections 193 and 228 and for the purposes of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860,Section 196 of the Indian Penal Code, 1860,

and and every income-tax authority shall be every income-tax authority shall be deemed to be a Civil Court deemed to be a Civil Court for the purposes for the purposes of Section 195, but not for the purposes of of Section 195, but not for the purposes of Chapter-XXVI of the code of Criminal Chapter-XXVI of the code of Criminal Procedure, 1973".Procedure, 1973". 33 of 20 of 20

:::Interpretation clause (Sec-3)::::::Interpretation clause (Sec-3)::: CourtCourt :- :- includes includes all all JudgesJudges and and

MagistratesMagistrates and and all other personsall other persons except arbitrators, except arbitrators, legally authorised to legally authorised to take evidencetake evidence..

FactFact :- :- means and includes- means and includes- (a) (a) Anything, state of things, or relation of things, Anything, state of things, or relation of things,

capable of being perceived by sensescapable of being perceived by senses, , (LPG leakage)(LPG leakage)

(b) Any (b) Any mental condition of which any person is mental condition of which any person is consciousconscious, , (e.g. Mr. A’s headache starts in hunger)(e.g. Mr. A’s headache starts in hunger)

Example:- Example:- That, certain objects arranged in a That, certain objects arranged in a certain order in a certain place, is a fact.certain order in a certain place, is a fact.

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::: Interpretation clause :::::: Interpretation clause ::: ““Facts in issueFacts in issue”:- ”:- means and includes any means and includes any

fact from which either by itself or in connection fact from which either by itself or in connection with other facts, the with other facts, the existenceexistence or or non existencenon existence, , nature or extent of nature or extent of any right, liability any right, liability or or disabilitydisability, , asserted or denied asserted or denied in any suit or in any suit or proceeding necessarily follows.proceeding necessarily follows.

Example:- Example:- X bank was robbed yesterday when A X bank was robbed yesterday when A was inside the bank is a fact; was inside the bank is a fact;

That A’s purpose of presence therein or B That A’s purpose of presence therein or B witnessing A before the bank’s Teller counter witnessing A before the bank’s Teller counter may be a fact in issue before the trial court. may be a fact in issue before the trial court.

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:::::: Interpretation contdInterpretation contd....:::::: "Document”"Document” :- :- means any matter expressed or means any matter expressed or

described upon any substance by means of described upon any substance by means of letters, figures/marks, letters, figures/marks, or by more than one of or by more than one of those means, intended to be used, or which those means, intended to be used, or which may be used, for recording that matter.may be used, for recording that matter.

E.g.- E.g.- A A writingwriting is a document: is a document: Words Words printed,printed, lithographlithographed or ed or photographphotographed ed

are documents:are documents: A A map or plan map or plan is a document:is a document: An An inscriptioninscription on metal plate/stone is a doc. on metal plate/stone is a doc.

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:::::: Interpretation contdInterpretation contd....:::::: Evidence:- Evidence:- means and includes: -means and includes: - (1) (1) All All oral evidences such as oral evidences such as statements, statements,

narration, showing mark of injury/tampering etc.narration, showing mark of injury/tampering etc.

(2) All documents (2) All documents including electronic including electronic recordsrecords produced for the inspection of the produced for the inspection of the Court are called Court are called documentary evidencedocumentary evidence..

( In case of oral or documentary evidence, ( In case of oral or documentary evidence, documents contained in electronic form documents contained in electronic form is is also tenable by the court)also tenable by the court) 77 of 20 of 20

:: OPINIONS OF THIRD PERSONS WHEN RELEVANT:::: OPINIONS OF THIRD PERSONS WHEN RELEVANT::

Sec.45: Opinion of expertsSec.45: Opinion of experts: : Illustrations:-Illustrations:- The question is, whether a certain document The question is, whether a certain document

was written by A.was written by A. Another document is produced which is proved or Another document is produced which is proved or

admitted to have been written by A.admitted to have been written by A. The opinions of experts on the question whether the The opinions of experts on the question whether the

two documents were written by the same person or two documents were written by the same person or by different persons, are relevant.by different persons, are relevant.

Sec. 46: Facts bearing upon opinion of expertSec. 46: Facts bearing upon opinion of expert:: The question is, whether A shot at B with .45 ColtsThe question is, whether A shot at B with .45 Colts

The opinion of experts that A had same gun, having fired The opinion of experts that A had same gun, having fired shortly and is loaded with same series found at the crime shortly and is loaded with same series found at the crime scene, are relevant facts.scene, are relevant facts. 88 of 20 of 20

:: OPINIONS OF THIRD PERSONS WHEN RELEVANT:::: OPINIONS OF THIRD PERSONS WHEN RELEVANT::

Sec. 47: Opinion as to hand-writingSec. 47: Opinion as to hand-writing The question is, whether a given letter is in the The question is, whether a given letter is in the

handwriting of A, an NRI.handwriting of A, an NRI. Brother B often receives A’s written letter/docs.Brother B often receives A’s written letter/docs. C is A's broker, to whom A frequently submits C is A's broker, to whom A frequently submits

signed letters, forms purporting to be written by him signed letters, forms purporting to be written by him for the purpose of investment in India. for the purpose of investment in India.

The opinions of B, C and D on the question The opinions of B, C and D on the question whether the letter is in the handwriting of A are whether the letter is in the handwriting of A are relevant, though neither B, C nor D ever saw A relevant, though neither B, C nor D ever saw A writes the said letter.writes the said letter.

Sec. 47ASec. 47A:: The opinions of Cert. Auth for DIGISIGN The opinions of Cert. Auth for DIGISIGN

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:::::: CHAPTER IV; OF ORAL EVIDENCE CHAPTER IV; OF ORAL EVIDENCE :::::: Sec.59-Proof of facts by oral evidenceSec.59-Proof of facts by oral evidence.. All facts, All facts, except the contents of documentsexcept the contents of documents, ,

may be proved by oral evidence.may be proved by oral evidence. Sec.60- Oral evidence must be direct:Sec.60- Oral evidence must be direct:

if it refers to a if it refers to a fact which could be seenfact which could be seen, it must be , it must be the evidence of a witness who says he saw it;the evidence of a witness who says he saw it;

if it refers to a if it refers to a fact which could be heardfact which could be heard, it must , it must be the evidence of a witness who says he heard it;be the evidence of a witness who says he heard it;

if it refers to a if it refers to a fact which could be perceived fact which could be perceived by by any other sense or in any other manner, it must be any other sense or in any other manner, it must be the evidence of a witness who says he perceived it the evidence of a witness who says he perceived it by that sense or in that manner;by that sense or in that manner; 1010 of 20 of 20

::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::

Sec.61: Proof of contents of documentsSec.61: Proof of contents of documents: : Contents of documents may be proved either Contents of documents may be proved either by primary or by secondary evidence.by primary or by secondary evidence.

Sec.62: Primary evidenceSec.62: Primary evidence: : means the means the document itself produced for inspection of the document itself produced for inspection of the court. E.g.:-- A person is found to be in court. E.g.:-- A person is found to be in possession of a number of maps, all printed at possession of a number of maps, all printed at one time from one original. one time from one original. `Any one of the maps is primary evidence of the `Any one of the maps is primary evidence of the

contents of any other, contents of any other, but no one of them is primary evidence of the but no one of them is primary evidence of the

contents of the original map.contents of the original map. 1111 of 20 of 20

::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::

Sec.63: Secondary evidenceSec.63: Secondary evidence: : means and includes :means and includes :

Certified copiesCertified copies Copies made from the original by mechanical Copies made from the original by mechanical

process, ensuring the accuracy of the copy.process, ensuring the accuracy of the copy. Copies made from and compared with original.Copies made from and compared with original. Oral accounts of the contents of a document Oral accounts of the contents of a document

given by some person who has seen it.given by some person who has seen it. Sec.65: Sec.65: Cases in which secondary evidence Cases in which secondary evidence

relating to documents may be given:--relating to documents may be given:-- when the original is shown or appears to be in the when the original is shown or appears to be in the

possession of any person out of reach,possession of any person out of reach, 1212 of 20 of 20

::: PUBLIC DOCUMENTS:::::: PUBLIC DOCUMENTS:::

Sec.74: Public documentSec.74: Public document: : The following The following documents are public documents:documents are public documents:

documents, forming the acts or records of the documents, forming the acts or records of the acts of the sovereign authority, official bodies acts of the sovereign authority, official bodies and tribunals, and tribunals, public officerspublic officers, legislative, , legislative, judicial, executive judicial, executive (orders, Rules, Acts etc)(orders, Rules, Acts etc)

public records kept (in any State) of private public records kept (in any State) of private documentsdocuments (Docs. Kept in MCA21 portal)(Docs. Kept in MCA21 portal)

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::: PRESUMPTIONS AS TO DOCUMENTS:::::: PRESUMPTIONS AS TO DOCUMENTS:::

Sec.79: Presumption as to genuineness of Sec.79: Presumption as to genuineness of certified copies: certified copies: The court shall presume to be The court shall presume to be genuine every document purporting to be genuine every document purporting to be certificate, certified copy or other document, certificate, certified copy or other document, which is by law declared to be admissible as which is by law declared to be admissible as evidence of any particular fact which purports to evidence of any particular fact which purports to be be duly certified by any officer duly certified by any officer of the Central of the Central Govt. or State Govt.Govt. or State Govt. E.g.:- E.g.:-

certified copies of orders/documents certified copies of orders/documents submitted before a Court/Tribunal, submitted before a Court/Tribunal,

Attested copy shown as secondary evidenceAttested copy shown as secondary evidence

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CHAPTER VII; OF THE BURDEN OF PROOFCHAPTER VII; OF THE BURDEN OF PROOF

Sec.101: Burden of ProofSec.101: Burden of Proof: : When a person is When a person is bound to prove the existence of a fact, the bound to prove the existence of a fact, the burden of proof lies on that person. burden of proof lies on that person. E.g.:- E.g.:-

A sues B for money due as per a contract.A sues B for money due as per a contract. The execution of the contract is admitted, but B The execution of the contract is admitted, but B

says that it was fraudulent, which A denies.says that it was fraudulent, which A denies. If no evidence were given on either side, A If no evidence were given on either side, A

would succeed, as the contract is not disputed would succeed, as the contract is not disputed and the fraud is not proved.and the fraud is not proved.

Therefore the burden of proof is on BTherefore the burden of proof is on B.(Sec-102).(Sec-102)

(Also refer Sec-103)(Also refer Sec-103) 1515 of 20 of 20

:::BURDEN OF PROOF::::::BURDEN OF PROOF::: Sec.114: Court may presume existence of Sec.114: Court may presume existence of

certain facts: certain facts: The court may presume the The court may presume the existence of any fact which it thinks likely to existence of any fact which it thinks likely to have happened, regarding the common course have happened, regarding the common course of natural events, human conduct and public of natural events, human conduct and public and private business in their relation to the facts and private business in their relation to the facts of a particular case. of a particular case.

IllustrationsIllustrations The question is, whether a letter was received.The question is, whether a letter was received.

It is shown to have been posted, but the usual It is shown to have been posted, but the usual course of the post was interrupted by disturbancecourse of the post was interrupted by disturbance

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:::ESTOPPEL::::::ESTOPPEL:::

Sec.115: EstoppelsSec.115: Estoppels:- :-

IllustrationIllustration A intentionally and falsely leads B to believe A intentionally and falsely leads B to believe

that certain land belongs to A, and thereby that certain land belongs to A, and thereby induces B to buy and pay for it.induces B to buy and pay for it.

The land, later becomes the property of A,The land, later becomes the property of A, A seeks to set aside the sale on the ground

that, at the time of the sale, he had no title. . A must not be allowed to prove his want of A must not be allowed to prove his want of

titletitle..1717 of 20 of 20

:::::: Examination of witness Examination of witness ::::::

Sec.146: Questions lawful in cross-examinationSec.146: Questions lawful in cross-examination When a witness is cross examined, he may in When a witness is cross examined, he may in

addition, be asked any question which tend to-addition, be asked any question which tend to- test his veracity/genuineness/authenticity test his veracity/genuineness/authenticity

and/or and/or tend to discover who he istend to discover who he is

and and what his position in life iswhat his position in life is..

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:::::: Of Production of documents Of Production of documents :::::: Sec.162:Sec.162: Production of documents Production of documents

A witness summoned to produce a document A witness summoned to produce a document shall, shall,

if it is in his possession or power, bring it to if it is in his possession or power, bring it to Court, Court,

notwithstanding any objection there may be notwithstanding any objection there may be to its production or to its admissibility. to its production or to its admissibility.

The validity of any such objection shall be The validity of any such objection shall be decided on by the Court.decided on by the Court.

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