https://www.taxtmi.com/acts?id=56334 Section 33 permits prior witness evidence to prove the truth of facts in a subsequent proceeding or later stage of the same proceeding where the witness is unavailable through death, absence, incapacity, exclusion by the adverse party, or unreasonable delay or expense. The earlier proceeding must involve the same parties or their representatives, the adverse party must have had a right and opportunity to cross-examine, and the issues must be substantially the same. In criminal proceedings, the prosecutor and accused are treated as parties. en-us Tue, 29 Sep 2026 15:03:03 +0530 Tue, 29 Sep 2026 15:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56334 Section 33 permits prior witness evidence to prove the truth of facts in a subsequent proceeding or later stage of the same proceeding where the witness is unavailable through death, absence, incapacity, exclusion by the adverse party, or unreasonable delay or expense. The earlier proceeding must involve the same parties or their representatives, the adverse party must have had a right and opportunity to cross-examine, and the issues must be substantially the same. In criminal proceedings, the prosecutor and accused are treated as parties. Act-Rules Indian Laws Tue, 29 Sep 2026 15:03:03 +0530 https://www.taxtmi.com/acts?id=56334