OPINIONS OF THIRD PERSONS WHEN RELEVANT 45. . - When the Court has to form an opinion upon a point of foreign law or of science, or art, or as to identity of handwriting ^1[or finger impressions], the opinions upon that point of persons specially skilled in such foreign law, science or art, ^3[or in questions as to identity of handwriting] ^2[or finger impressions] are relevant facts. Such persons are called experts. Illustrations (a) The question is, whether the death of A was cause... ... ...

44. . - Any party to a suit or other proceeding may show that any judgment, order or decree which is relevant under section 40, 41 or 42, and which has been proved by the adverse party, was delivered by a Court not competent to deliver it, or was obtained by fraud or collusion. =============... ... ...

43. . - Judgments, orders or decrees, other than those mentioned in sections 40, 41 and 42, are irrelevant, unless the existence of such judgment, order or decree is a fact in issue, or is relevant under some other provision of this Act. Illustrations (a) A and B separately sue C for a libel which reflects upon each of them. C in each case says that the matter alleged to be libellous is true, and the circumstances are such that it is probably true in each case, or in neither. A obtains ... ... ...

Judgments, orders and decrees concerning matters of a public nature may be relevant to an enquiry even when they do not fall within section 41. Their relevance does not make them conclusive proof of the facts stated. A prior decree concerning an asserted public right of way may therefore be considered in a later trespass dispute, without conclusively establishing the existence of that right.

Final judgments, orders or decrees of competent courts exercising probate, matrimonial, admiralty or insolvency jurisdiction are relevant where they confer, remove or declare a legal character, or declare absolute entitlement to a specific thing. Such adjudications constitute conclusive proof of the legal character or title declared, including the time at which that character accrued or ceased, or the property became vested.

JUDGMENTS OF COURTS OF JUSTICE WHEN RELEVANT 40. . - The existence of any judgment, order or decree which by law prevents any Court from taking cognizance of a suit or holding a trial, is a relevant fact when the question is whether such Court ought to take cognizance of such suit or to hold such trial. =============... ... ...

SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER For the Revenue : Shri Kamlesh Makwana, CIT-DR For the Assessee : Shri Manish J. Shah & Shri Rushin Patel, A.Rs. ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER :- This is an appeal filed by the Department against the order of National Faceless Appeal Centre (NFAC), Delhi, in proceeding u/s 250 vide order dated 21/12/2023 passed for the Assessment Year 2017-18. 2. The Revenue has raised the f... ... ...

HOW MUCH OF A STATEMENT IS TO BE PROVED ^1[39. . - When any statement of which evidence is given forms part of a longer statement, or of a conversation or part of an isolated document, or is contained in a document which forms part of a book, or is contained in part of electronic record or of a connected series of letters or papers, evidence shall be given of so much and no more of the statement, conversation, document, electronic record, book or series of letters or papers as the Court consi... ... ...

38. . - 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 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 purporting to be a report of such rulings, is relevant. =============... ... ...

37. . - 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 Act of Parliament ^1[of the United Kingdom] or in any ^2[Central Act, Provincial Act or ^3[a State Act] or in a Government notification or notification by the Crown Representative appearing in the Official Gazette or in any printed paper purporting to be the London Gazette or the Government Gazette of any Dominion, colony or possession of his M... ... ...

Section 36 recognises statements concerning facts in issue or relevant facts as relevant when appearing in maps or charts published for general public sale, or in maps or plans prepared under Central or State Government authority. Relevance is limited to matters customarily depicted or recorded in those materials.

An entry in a public or official book, register, record or electronic record is a relevant fact if it states a fact in issue or other relevant fact and is made in the discharge of official duty. The entry may be made by a public servant or by another person carrying out a duty specifically imposed by the law of the country where the record is maintained.

Entries in books of account, including electronically maintained books, are relevant where they concern a matter under judicial inquiry and are regularly kept in the course of business. However, such entries cannot alone charge a person with liability. Independent supporting evidence is required to establish the asserted obligation, including a claimed debt recorded in account books.

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.

Statements of relevant facts made by persons who are dead, missing, incapable of testifying, or unavailable without unreasonable delay or expense may be relevant within specified categories. These include statements on the cause of death, ordinary business records, declarations against pecuniary or proprietary interest, and statements exposing the maker to criminal prosecution or damages. Relevance also covers qualifying pre-dispute declarations on public rights, customs, family relationships, specified transactions, and collective feelings or impressions.

Admissions are not conclusive proof of matters admitted, but may operate as estoppels where applicable provisions governing estoppel are satisfied. Their evidentiary character remains non-final, although they may have binding legal consequences that prevent a party from departing from an admitted position in circumstances governed by estoppel, as legally applicable.

Section 30 of the Indian Evidence Act, 1872 permits a court, where more than one person is jointly tried for the same offence, to take into consideration a proved confession made by one accused that affects both its maker and one or more co-accused. Consideration is discretionary and may operate against the confessor as well as the implicated co-accused.

Confessions that are otherwise relevant remain legally relevant despite circumstances surrounding their procurement or making. Relevance is not displaced merely because the confession was made under a promise of secrecy, obtained through deception practised on the accused, made while the accused was drunk, or given without warning that it could be used as evidence against them.

A confession previously affected by an inducement, threat, or promise becomes relevant if it is made after that influence has been fully removed. Relevance depends on the Court's opinion that the impression created by the earlier inducement, threat, or promise has been completely dispelled.

Discovery-based admissibility permits proof of information received from an accused person in police custody when it leads to discovery of a fact. Proof is confined to so much of the information as distinctly relates to the fact discovered, irrespective of whether the information amounts to a confession.