Indian Evidence Act, 1872

Presented by:
Shankar Bose
Inspector of Income-tax
MSTU, Puri
 ::: Extent :::
 It extends to the whole of India
 Except the State of J&K
 It applies to all judicial proceedings in or
before any Court, including Court-martial
 But not to affidavits presented to any
Court or officer and
 Not to proceedings before an arbitrator;

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

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 Sec. 136 defined
 S. 136 -- Proceedings before Income-tax
authorities to be judicial proceedings :
 Any proceedings under this Act before an
Income-tax authority shall be deemed to be a
judicial proceeding within the meaning of
Sections 193 and 228 and for the purposes of
Section 196 of the Indian Penal Code, 1860,
 and every income-tax authority shall be
deemed to be a Civil Court for the purposes
of Section 195, but not for the purposes of
Chapter-XXVI of the code of Criminal
Procedure, 1973". 3 of 20
:::Interpretation clause (Sec-3):::
 Court :- includes all Judges and
Magistrates and all other persons
except arbitrators, legally authorised to
take evidence.
 Fact :- means and includes-
(a) Anything, state of things, or relation of things,
capable of being perceived by senses , (LPG leakage)
(b) Any mental condition of which any person is
conscious, (e.g. Mr. A’s headache starts in hunger)
 Example:- That, certain objects arranged in a
certain order in a certain place, is a fact. 4 of 20
 ::: Interpretation clause :::
 “Facts in issue”:- means and includes any
fact from which either by itself or in connection
with other facts, the existence or non existence,
nature or extent of any right, liability or
disability, asserted or denied in any suit or
proceeding necessarily follows.
Example:- X bank was robbed yesterday when A
was inside the bank is a fact;
That A’s purpose of presence therein or B
witnessing A before the bank’s Teller counter
may be a fact in issue before the trial court.
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 ::: Interpretation contd..:::
 "Document” :- means any matter expressed
or described upon any substance by means of
letters, figures/marks, or by more than one of
those means, intended to be used, or which
may be used, for recording that matter.
 E.g.- A writing is a document:
 Words printed, lithographed or photographed
are documents:
 A map or plan is a document:
 An inscription on metal plate/stone is a doc.
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 ::: Interpretation contd..:::
 Evidence:- means and includes: -
 (1) All oral evidences such as statements,
narration, showing mark of injury/tampering etc.

 (2) All documentsincluding electronic

records produced for the inspection of the
Court are called documentary evidence.

 ( In case of oral or documentary evidence,

documents contained in electronic form is
also tenable by the court) 7 of 20
 :: OPINIONS OF THIRD PERSONS WHEN RELEVANT::
 Sec.45: Opinion of experts: Illustrations:-
 The question is, whether a certain document
was written by A.

Another document is produced which is proved or
admitted to have been written by A.
 The opinions of experts on the question whether the
two documents were written by the same person or
by different persons, are relevant.
 Sec. 46: Facts bearing upon opinion of expert:
 The question is, whether A shot at B with .45 Colts
 The opinion of experts that A had same gun, having fired

shortly and is loaded with same series found at the crime

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scene, are relevant facts.
 :: OPINIONS OF THIRD PERSONS WHEN RELEVANT::
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 Sec. 47: Opinion as to hand-writing
 The question is, whether a given letter is in the
handwriting of A, an NRI.

Brother B often receives A’s written letter/docs.
 C is A's broker, to whom A frequently submits
signed letters, forms purporting to be written by him
for the purpose of investment in India.
 The opinions of B, C and D on the question
whether the letter is in the handwriting of A are
relevant, though neither B, C nor D ever saw A
writes the said letter.
 Sec. 47A: The opinions of Cert. Auth for DIGISIGN
 ::: CHAPTER IV; OF ORAL EVIDENCE :::
 Sec.59-Proof of facts by oral evidence .
 All facts,
except the contents of documents ,
may be proved by oral evidence.
 Sec.60- Oral evidence must be direct:
 if it refers to a fact which could be seen, it must be
the evidence of a witness who says he saw it;
 if it refers to a fact which could be heard, it must
be the evidence of a witness who says he heard it;
 if it refers to a fact which could be perceived by
any other sense or in any other manner, it must be
the evidence of a witness who says he perceived it
by that sense or in that manner; 10 of 20
 ::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::
 Sec.61: Proof of contents of documents :
Contents of documents may be proved either
by primary or by secondary evidence.
 Sec.62: Primary evidence: means the
document itself produced for inspection of the
court. E.g.:-- A person is found to be in
possession of a number of maps, all printed at
one time from one original.
 `Any one of the maps is primary evidence of the
contents of any other,
 but no one of them is primary evidence of the
contents of the original map. 11 of 20
 ::: CHAPTER V; OF DOCUMENTARY EVIDENCE:::
 Sec.63: Secondary evidence : means and includes :
 Certified copies
 Copies made from the original by mechanical
process, ensuring the accuracy of the copy.
 Copies made from and compared with original.
 Oral accounts of the contents of a document
given by some person who has seen it.
 Sec.65: Cases in which secondary evidence
relating to documents may be given:--

when the original is shown or appears to be in the
possession of any person out of reach, 12 of 20
 ::: PUBLIC DOCUMENTS:::
 Sec.74: Public document: The following
documents are public documents:
 documents, forming the acts or records of the
acts of the sovereign authority, official bodies
and tribunals, public officers, legislative,
judicial, executive (orders, Rules, Acts etc)

 public records kept (in any State) of private

documents (Docs. Kept in MCA21 portal)

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 ::: PRESUMPTIONS AS TO DOCUMENTS:::
 Sec.79: Presumption as to genuineness of
certified copies: The court shall presume to
be genuine every document purporting to be
certificate, certified copy or other document,
which is by law declared to be admissible as
evidence of any particular fact which purports
to be duly certified by any officer of the
Central Govt. or State Govt. E.g.:- 14 of 20

 certified copies of orders/documents

submitted before a Court/Tribunal,
 Attested copy shown as secondary evidence
 CHAPTER VII; OF THE BURDEN OF PROOF
 Sec.101: Burden of Proof: When a person is
bound to prove the existence of a fact, the
burden of proof lies on that person. E.g.:-
 A sues B for money due as per a contract.
 The execution of the contract is admitted, but B
says that it was fraudulent, which A denies.
 If no evidence were given on either side, A
would succeed, as the contract is not disputed
and the fraud is not proved.
 Therefore the burden of proof is on B .(Sec-102)
 (Also refer Sec-103) 15 of 20
 :::BURDEN OF PROOF:::
 Sec.114: Court may presume existence of
certain facts: The court may presume the
existence of any fact which it thinks likely to
have happened, regarding the common course
of natural events, human conduct and public
and private business in their relation to the
facts of a particular case.
Illustrations
 The question is, whether a letter was received.
 It is shown to have been posted, but the usual
course of the post was interrupted by disturbance
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 :::ESTOPPEL:::
 Sec.115: Estoppels:-
Illustration
 A intentionally and falsely leads B to believe
that certain land belongs to A, and thereby
induces B to buy and pay for it.
 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
title. 17 of 20
 ::: Examination of witness :::

 Sec.146: Questions lawful in cross-examination

 When a witness is cross examined, he may in
addition, be asked any question which tend to-
 test his veracity/genuineness/authenticity

and/or
 tend to discover who he is

and
 what his position in life is .

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

 A witness summoned to produce a document

shall,
 if it is in his possession or power, bring it to
Court,
 notwithstanding any objection there may be
to its production or to its admissibility.
 The validity of any such objection shall be
decided on by the Court.
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THANK YOU

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