Introduction

• The provisions related to statements made under special circumstances are covered under Part II of Bhartiya Sakshya Adhiniyam, 2023 (BSA).
• Section 28 to Section 32 of BSA covers all the provisions related to statements made under special circumstances

Section 28 of BSA

• Entries in books of account when relevant:
  • This provision states that entries in the books of account, including those maintained in an electronic form, regularly kept in the course of business are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability.
  • This section is further explained with the help of an Illustration as:
    • A sues B for one thousand rupees and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.

Section 29 of BSA

• Relevancy of entry in public record or an electronic record made in performance of duty:
  • This provision states that an entry in any public or other official book, register or record or an electronic record, stating a fact in issue or relevant fact, and made by a public servant in the discharge of his official duty, or by any other person in performance of a duty specially enjoined by the law of the country in which such book, register or record or an electronic record, is kept, is itself a relevant fact.

Section 30 of BSA

• Relevancy of statements in maps, charts and plans:
  • This section states that statements of facts in issue or relevant facts, made in published maps or charts generally offered for public sale, or in maps or plans made under the authority of the Central Government or any State Government, as to matters usually represented or stated in such maps, charts or plans, are themselves relevant facts.

Section 31 of BSA

• Relevancy of statement as to fact of public nature contained in certain acts or notifications:
  • This section states that when the Court has to form an opinion as to the existence of any fact of a public nature, any statement of it, made in a recital contained in any Central Act or State Act or in a Central Government or State Government notification appearing in the respective Official Gazette or in any printed paper or in electronic or digital form purporting to be such Gazette, is a relevant fact.

Section 32 of BSA

• Relevancy of statements as to any law contained in law books including electronic or digital form:
  • This section states that when the Court has to form an opinion as to a law of any country, any statement of such law contained in a book purporting to be printed or published including in electronic or digital form under the authority of the Government of such country and to contain any such law, and any report of a ruling of the Courts of such country contained in a book including in electronic or digital form purporting to be a report of such rulings, is relevant.

Case Laws

• Prasad v. Narendranath Sen (1953): The Court in this case held that the accounts which are made up of loose sheets cannot have the legal effect same as account books.
• K. Ramachandra Reddy v. The Public Prosecutor (1976): In this case the court held that if the person who made the statement is unavailable to testify his statements, then hearsay evidence can be taken into consideration.

Conclusion

Earlier Sections 34 to 39 of the Indian Evidence Act, 1872, deal with the concept of statements made under special circumstances. It is difficult to find evidence. To reach the ends of justice the provisions under BNSS states the credibility to certain evidence and there and also about its evidentiary value