The document provides an overview of the Indian Evidence Act of 1872. Some key points: - It extends to all of India except Jammu and Kashmir. It applies to all judicial proceedings in any court, including court-martial, but not to affidavits or arbitrator proceedings. - Proceedings before the Income Tax Authority are deemed judicial proceedings. Every income tax authority is deemed a civil court for some purposes. - It defines terms like court, fact, evidence, and document. A court includes all judges and magistrates legally authorized to take evidence. Evidence includes oral statements and documents. - Oral evidence must be from an eyewitness or earwitness. Documentary evidence can be primary like

1. Indian Evidence Act, 1872Indian Evidence Act, 1872
Presented by:Presented by:
Shankar BoseShankar Bose
Inspector of Income-taxInspector of Income-tax
MSTU, PuriMSTU, Puri

2. ::: Extent :::::: Extent :::
 It extends to theIt extends to the whole of Indiawhole of India
 ExceptExcept the State ofthe State of J&KJ&K
 ItIt applies to all judicial proceedingsapplies to all judicial proceedings in orin or
beforebefore any Court, including Court-martialany Court, including Court-martial
 ButBut not to affidavitsnot to affidavits presented to anypresented to any
Court or officer andCourt or officer and
 Not toNot to proceedings beforeproceedings 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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3. Sec. 136 definedSec. 136 defined
 S. 136 -- Proceedings before Income-taxS. 136 -- Proceedings before Income-tax
authorities to be judicial proceedingsauthorities to be judicial proceedings ::
 Any proceedings under this Act before anAny proceedings under this Act before an
Income-tax authority shall be deemed to be aIncome-tax authority shall be deemed to be a
judicial proceedingjudicial proceeding within the meaning ofwithin the meaning of
Sections 193 and 228 and for the purposes ofSections 193 and 228 and for the purposes of
Section 196 of the Indian Penal Code, 1860,Section 196 of the Indian Penal Code, 1860,
 andand every income-tax authority shall beevery income-tax authority shall be
deemed to be a Civil Courtdeemed to be a Civil Court for the purposesfor the purposes
of Section 195, but not for the purposes ofof Section 195, but not for the purposes of
Chapter-XXVI of the code of CriminalChapter-XXVI of the code of Criminal
Procedure, 1973".Procedure, 1973". 33 of 20of 20

4. :::Interpretation clause (Sec-3)::::::Interpretation clause (Sec-3):::
 CourtCourt :-:- includesincludes allall JudgesJudges andand
MagistratesMagistrates andand all other personsall other persons
except arbitrators,except arbitrators, legally authorised tolegally 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 ismental 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 aThat, certain objects arranged in a
certain order in a certain place, is a fact.certain order in a certain place, is a fact. 44 of 20of 20

5. ::: Interpretation clause :::::: Interpretation clause :::
 ““Facts in issueFacts in issue”:-”:- means and includes anymeans and includes any
fact from which either by itself or in connectionfact from which either by itself or in connection
with other facts, thewith other facts, the existenceexistence oror non existencenon existence,,
nature or extent ofnature or extent of any right, liabilityany right, liability oror
disabilitydisability,, asserted or deniedasserted or denied in any suit orin any suit or
proceeding necessarily follows.proceeding necessarily follows.
Example:-Example:- X bank was robbed yesterday when AX 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 BThat A’s purpose of presence therein or B
witnessing A before the bank’s Teller counterwitnessing 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.
55 of 20of 20

6. :::::: Interpretation contdInterpretation contd....::::::
 "Document”"Document” :-:- means any matter expressedmeans any matter expressed
or described upon any substance by means ofor described upon any substance by means of
letters, figures/marks,letters, figures/marks, or by more than one ofor by more than one of
those means, intended to be used, or whichthose 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.- AA writingwriting is a document:is a document:
 WordsWords printed,printed, lithographlithographed ored or photographphotographeded
are documents:are documents:
 AA map or planmap or plan is a document:is a document:
 AnAn inscriptioninscription on metal plate/stone is a doc.on metal plate/stone is a doc.
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7. :::::: Interpretation contdInterpretation contd....::::::
 Evidence:-Evidence:- means and includes: -means and includes: -
 (1)(1) AllAll oral evidences such asoral 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 electronicincluding electronic
recordsrecords produced for the inspection of theproduced for the inspection of the
Court are calledCourt are called documentary evidencedocumentary evidence..
 ( In case of oral or documentary evidence,( In case of oral or documentary evidence,
documents contained in electronic formdocuments contained in electronic form isis
also tenable by the court)also tenable by the court) 77 of 20of 20

8. :: 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 documentThe question is, whether a certain document
was written by A.was written by A.

Another document is produced which is proved orAnother 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 theThe opinions of experts on the question whether the
two documents were written by the same person ortwo 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 firedThe opinion of experts that A had same gun, having fired
shortly and is loaded with same series found at the crimeshortly and is loaded with same series found at the crime
scene, are relevant facts.scene, are relevant facts. 88 of 20of 20

9. :: 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 theThe 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 submitsC is A's broker, to whom A frequently submits
signed letters, forms purporting to be written by himsigned 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 questionThe opinions of B, C and D on the question
whether the letter is in the handwriting of A arewhether the letter is in the handwriting of A are
relevant, though neither B, C nor D ever saw Arelevant, 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 DIGISIGNThe opinions of Cert. Auth for DIGISIGN
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10. :::::: CHAPTER IV; OF ORAL EVIDENCECHAPTER 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 aif 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 aif 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 aif it refers to a fact which could be perceivedfact which could be perceived byby
any other sense or in any other manner, it must beany other sense or in any other manner, it must be
the evidence of a witness who says he perceived itthe 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 20of 20

11. ::: 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 eitherContents 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 themeans the
document itself produced for inspection of thedocument itself produced for inspection of the
court. E.g.:-- A person is found to be incourt. E.g.:-- A person is found to be in
possession of a number of maps, all printed atpossession 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 thebut no one of them is primary evidence of the
contents of the original map.contents of the original map. 1111 of 20of 20

12. ::: 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 mechanicalCopies 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 documentOral 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 evidenceCases 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 thewhen 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 20of 20

13. ::: PUBLIC DOCUMENTS:::::: PUBLIC DOCUMENTS:::
 Sec.74: Public documentSec.74: Public document:: The followingThe following
documents are public documents:documents are public documents:
 documents, forming the acts or records of thedocuments, forming the acts or records of the
acts of the sovereign authority, official bodiesacts of the sovereign authority, official bodies
and tribunals,and tribunals, public officerspublic officers, legislative,, legislative,
judicial, executivejudicial, executive (orders, Rules, Acts etc)(orders, Rules, Acts etc)
 public records kept (in any State) of privatepublic records kept (in any State) of private
documentsdocuments (Docs. Kept in MCA21 portal)(Docs. Kept in MCA21 portal)
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14. ::: PRESUMPTIONS AS TO DOCUMENTS:::::: PRESUMPTIONS AS TO DOCUMENTS:::
 Sec.79: Presumption as to genuineness ofSec.79: Presumption as to genuineness of
certified copies:certified copies: The court shall presume toThe court shall presume to
be genuine every document purporting to bebe 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 aswhich is by law declared to be admissible as
evidence of any particular fact which purportsevidence of any particular fact which purports
to beto be duly certified by any officerduly certified by any officer of theof the
Central Govt. or State Govt.Central Govt. or State Govt. E.g.:-E.g.:-
 certified copies of orders/documentscertified 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
1414 of 20of 20

15. 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 isWhen a person is
bound to prove the existence of a fact, thebound 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 BThe 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, AIf no evidence were given on either side, A
would succeed, as the contract is not disputedwould 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 20of 20

16. :::BURDEN OF PROOF::::::BURDEN OF PROOF:::
 Sec.114: Court may presume existence ofSec.114: Court may presume existence of
certain facts:certain facts: The court may presume theThe court may presume the
existence of any fact which it thinks likely toexistence of any fact which it thinks likely to
have happened, regarding the common coursehave happened, regarding the common course
of natural events, human conduct and publicof natural events, human conduct and public
and private business in their relation to theand private business in their relation to the
facts of a particular case.facts 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 usualIt is shown to have been posted, but the usual
course of the post was interrupted by disturbancecourse of the post was interrupted by disturbance
1616 of 20of 20

17. :::ESTOPPEL::::::ESTOPPEL:::
 Sec.115: EstoppelsSec.115: Estoppels:-:-
IllustrationIllustration
 A intentionally and falsely leads B to believeA intentionally and falsely leads B to believe
that certain land belongs to A, and therebythat 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 ofA must not be allowed to prove his want of
titletitle.. 1717 of 20of 20

18. :::::: Examination of witnessExamination of witness ::::::
 Sec.146: Questions lawful in cross-examinationSec.146: Questions lawful in cross-examination
 When a witness is cross examined, he may inWhen 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/authenticitytest his veracity/genuineness/authenticity
and/orand/or
 tend to discover who he istend to discover who he is
andand
 what his position in life iswhat his position in life is..
1818 of 20of 20

19. :::::: Of Production of documentsOf Production of documents ::::::
 Sec.162:Sec.162: Production of documentsProduction of documents
 A witness summoned to produce a documentA witness summoned to produce a document
shall,shall,
 if it is in his possession or power, bring it toif it is in his possession or power, bring it to
Court,Court,
 notwithstanding any objection there may benotwithstanding 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 beThe validity of any such objection shall be
decided on by the Court.decided on by the Court.
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