Statements made under special circumstances

The BSA, 2023 has replaced Indian Evidence Act, 1872. 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, which corresponds to Section 34 to 38 of Indian Evidence
act, 1872.
This is the fourth set of provisions dealing with the relevancy of facts. The Bhartiya Sakshya
Adhiniyam, 2023, under Sections 28 to 32, recognizes the relevance of statements made under
special circumstances. These provisions address entries and records maintained in regular
business, public duties, maps, charts, government notifications, and law books.
Principle
The underlying principle is that such statements, though created outside the courtroom, are
inherently trustworthy due to the regularity, official nature, or statutory authority under which
they are made. These sections are critical in both civil and criminal trials, as they provide
evidentiary value to documents and records prepared in ordinary business or official capacities.
1) Section 28 of BSA corresponds to Section 34 of Indian Evidence Act, 1872
▪ Entries in books of account when relevant:
o 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, unless corroborated by other evidence.
o The principle underlying this is that the entries made regularly in the course of
business are presumed to be accurate & truthful as the author has no motive of
fraud. According to Wigmore, the 2 essential principles here, are, the necessity
principle and the circumstantial guarantee of trustworthiness.
o This is also an exception to Section 19, which states that a man cannot make
evidence for himself.
o 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.
• A vendor (A) sells goods to a buyer (B) on credit, and the transaction is
recorded in A's digital ledger. Later, A sues B for non-payment, and
presents the digital ledger entries as evidence. The entries are relevant
 because they relate to the matter in dispute (B's debt) and were made in
the ordinary course of business. However, the entries alone are not
enough to prove B's liability. A must also provide additional evidence,
such as a signed invoice or witness testimony, to support the claim.

2) Section 29 of BSA (S.35, IEA)

Relevancy of entry in public record or an electronic record made in performance of
duty:
o 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.
o The general principle for reception of this evidence is that the statement made
in public documents are made by authorised & accredited agents under the
sanction of official duty.
o 3 conditions are to be satisfied to render a document admissible under this
section:
1. The entry relied upon must be one in any public or other official book.
2. It must be an entry stating a fact in issue or a relevant fact.
3. It must be made by public servant (mentioned in s.2 of CPC) in the
discharge of his official duty, or by any other person in performance of
duty specially enjoyed by law.
4. The Supreme court in the case of Ravinder Singh v. State of UP, added
one more condition, that is, all persons concerned indisputably must
have an access thereto.
o Example: Birth and death registers maintained by a municipal authority and FIR
as it is recorded before the commencement of an investigation.

3) Section 30 of BSA (S.36, Evidence Act)

▪ Relevancy of statements in maps, charts and plans:
o 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.
 o This section deals with 2 classes of maps:
1. Maps or charts generally offered for public sale, which may be called as quasi
pubic documents and
2. Maps & plans made under the authority of the Government.
The admissibility of former may depend upon the discretion of the judge on the
grounds similar to those of considering dictionary or historical work. The
admissibility of latter depends upon the ground that such documents contain the
results of enquiries made under competent authority and are made in the matters
concerning public interest.
o Example: A government-published map/survey is admissible to establish
territorial boundaries.
4) Section 31 of BSA (S.37, Evidence Act)
▪ Relevancy of statement as to fact of public nature contained in certain acts or
notifications:
o 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.
o The major change in this section was giving importance to only Central Act or
State Act or in a Central Government or State Government notification as a
relevant fact.
o Example: A government notification about land acquisition can be used as
evidence of the public purpose for the acquisition.
5) Section 32 of BSA (S.38, Evidence Act)
▪ Relevancy of statements as to any law contained in law books including electronic
or digital form:
o 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.
o Example: A certified publication of foreign laws can be referred to when
deciding cases involving international legal principles.
o Consideration of foreign law in India- textbooks or law reports & another
method is opinions of persons skilled in such law.
 o This section provides that the court can take judicial notice of foreign statutes
or cases only if the book is issued under the authority of the foreign Government
concerned.
6) Section 33 of BSA (S.39, IEA)

▪ What evidence to be given when Statement forms part of a conversation,

document, electronic record, book or series of letters or papers:
o It deals with the selective admissibility of evidence from documents, statements,
or conversations.
o It states that only the essential portions needed for understanding a statement
and its circumstances shall be presented in the court.
o Illustration: An accused’s WhatsApp message is being presented as evidence. If
it’s part of a long chat, the court may only admit those messages necessary to
understand the context and implication of that specific message.

CASE ANALYSIS

1. Common cause v. UOI (2017) 9 SCC 499

Issue: Whether loose sheets of paper containing financial entries could be considered valid
evidence.
Judgment: The Supreme Court held that loose sheets of paper are wholly irrelevant as
evidence and inadmissible under Section 28 of the BSA. The Court emphasized that only
entries in regularly maintained books of account could be considered valid evidence in
financial disputes.

2. Prasad v. Narendranath Sen (AIR 1953 SC 431)

Background: This case involved a property dispute where the validity of financial records
maintained on loose sheets was questioned. The plaintiffs presented handwritten loose
sheets as proof of financial transactions. The defendants argued that only structured account
books should be considered legally valid.
Issue: Whether loose sheets of accounts could be treated as legally valid financial records
in a court of law.
Judgment: The Supreme Court held that accounts made up of loose sheets cannot have the
same legal effect as account books, reinforcing the necessity of maintaining proper
financial documentation for evidentiary purposes.

3. Madan Mohan Singh & Ors v. Rajni Kant & Anr (AIR 2010 SC 2933)
 Background: The case arose from a dispute over land ownership and inheritance rights.
The respondents, Rajni Kant and Anjani Kumar, claimed to be the sons of Chandra Deo
Singh, the recorded khatedar (landholder) of several properties. The appellants, Madan
Mohan Singh & Ors, contested this claim, arguing that the respondents were not the legal
heirs of Chandra Deo Singh and had no rightful claim to the disputed land. The respondents
presented school records and school leaving certificates as proof of their parentage and age.
The appellants challenged the authenticity and evidentiary value of these documents.
Issue: Whether school records and school leaving certificate has an evidentiary value in
order to proof one’s age.
Judgment: The entry in School Register/School Leaving Certificate requires to be proved
in accordance with law and the standard of proof required in such cases remained the same
as in any other civil or criminal cases.
4. Ram Suresh Singh v. Prabhat Singh (AIR 2009 SC 2805)
Background: The case arose from a criminal trial where Prabhat Singh was accused of
murdering Tribhuvan Singh. The appellant, Ram Suresh Singh, was the uncle of the
deceased. During the trial, Prabhat Singh claimed he was a juvenile at the time of the
alleged offense. To support his claim, he presented entries from the admission register of
Government Secondary School, Buxar, showing his date of birth as February 10, 1987. The
school admission register was submitted as proof of age. A Medical Board was appointed,
which estimated Prabhat Singh’s age to be between 20 to 22 years.
Issue: Whether school records or medical assessments should be given more weight in
deciding his age.
Judgment: The Supreme Court held that school admission records carry greater
evidentiary value than medical assessments. It ruled that entries in school registers must be
proved in accordance with law, and the margin of error in radiological age determination
could be two years on either side. It was added that if the entry was made in an official
record by the official concerned, it may have weight but still may require corroboration by
the person on whose information such entry has been made.
5. State of Punjab v. Mahinder Singh (AIR 2005 SC 1868)
The respondent, Mahinder Singh, claimed a particular date of birth based on a horoscope,
which was presented as evidence to establish his age. The issue was whether a horoscope
could serve as valid proof of age in legal proceedings. The court held that a horoscope is a
very weak piece of material to prove an age of a person. It also added that in order to be
treated as evidence, it must be proved to have been made by a person having special means
of knowledge with regards to its authenticity.
In a nutshell, Statements made under special circumstances under BSA carry significant legal
relevance, ensuring credibility and admissibility in judicial proceedings. It provides a room for
the admissibility of the evidence, even outside the courtroom, which strengthens the framework
of justice & fair trial.