IEA 32→BSA 26

IEA 32 to BSA 26: Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant

Section 32 IEA (1872) replaced by Section 26 BSA (2023)

View IEA Section 32 →View BSA Section 26 →

IEA 32 to BSA 26 at a Glance

Section 32 IEA (Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant) is now Section 26 BSA, in force from 1 July 2024. Only the section number changed.

What Changed From IEA 32 to BSA 26?

Section 32 of the Indian Evidence Act, 1872 became Section 26 of the Bharatiya Sakshya Adhiniyam, 2023 on 1 July 2024. No substantive change. The side headings became clauses (a) to (h). Illustrations read "raped" for "ravished", "business person" for "banya", and other place names.

IEA 32 vs BSA 26: Comparison Table

AspectIEA 1872 (repealed)BSA 2023 (in force)
Section3226
HeadingCases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevantSame
Sub-sections8 sub-sectionsNone
Cross-referencess.13s.11

IEA 32 and BSA 26: Bare Act Text Side by Side

IEA 1872 (repealed)

Section 32, IEA 1872

32. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant.—Statements, written or verbal, of relevant facts made by a person who is dead, or who cannot be found, or who has become incapable of giving evidence, or whose attendance cannot be procured without an amount of delay or expense which under the circumstances of the case appears to the Court unreasonable, are themselves relevant facts in the following cases:— (1) When it relates to cause of death.—When the statement is made by a person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that person’s death comes into question. Such statements are relevant whether the person who made them was or was not, at the time when they were made, under expectation of death, and whatever may be the nature of the proceeding in which the cause of his death comes into question. (2) or is made in course of business.—When the statement was made by such person in the ordinary course of business, and in particular when it consists of any entry or memorandum made by him in books kept in the ordinary course of business, or in the discharge of professional duty; or of an acknowledgement written or signed by him of the receipt of money, goods, securities or property of any kind; or of a document used in commerce written or signed by him; or of the date of a letter or other document usually dated, written or signed by him. (3) or against interest of maker.—When the statement is against the pecuniary or proprietary interest of the person making it, or when, if true, it would expose him or would have exposed him to a criminal prosecution or to a suit for damages. (4) or gives opinion as to public right or custom, or matters of general interest.—When the statement gives the opinion of any such person, as to the existence of any public right or custom or matter of public or general interest, of the existence of which, if it existed, he would have been likely to be aware, and when such statement was made before any controversy as to such right, custom or matter had arisen. (5) or relates to existence of relationship.—When the statement relates to the existence of any relationship by blood, marriage or adoption between persons as to whose relationship by blood, marriage or adoption the person making the statement had special means of knowledge, and when the statement was made before the question in dispute was raised. (6) or is made in will or deed relating to family affairs.—When the statement relates to the existence of any relationship by blood, marriage or adoption between persons deceased, and is made in any will or deed relating to the affairs of the family to which any such deceased person belonged, or in any family pedigree, or upon any tombstone, family portrait or other thing on which such statements are usually made, and when such statement was made before the question in dispute was raised. (7) or in document relating to transaction mentioned in section 13, clause (a).—When the statement is contained in any deed, will or other document which relates to any such transaction as is mentioned in section 13, clause (a). (8) or is made by several persons and expresses feelings relevant to matter in question.—When the statement was made by a number of persons, and expressed feelings or impressions on their part relevant to the matter in question. Illustrations (a) The question is, whether A was murdered by B; or A dies of injuries received in a transaction in the course of which she was ravished. The question is whether she was ravished by B; or The question is, whether A was killed by B under such circumstances that a suit would lie against B by A’s widow. Statements made by A as to the cause of his or her death, referring respectively to the murder, the rape and the actionable wrong under consideration, are relevant facts. (b) The question is as to the date of A’s birth. An entry in the diary of a deceased surgeon regularly kept in the course of business, stating that, on a given day he attended A’s mother and delivered her of a son, is a relevant fact. (c) The question is, whether A was in Calcutta on a given day. A statement in the diary of a deceased solicitor, regularly kept in the course of business, that on a given day the solicitor attended A at a place mentioned, in Calcutta, for the purpose of conferring with him upon specified business, is a relevant fact. (d) The question is, whether a ship sailed from Bombay harbour on a given day. A letter written by a deceased member of a merchant’s firm by which she was chartered to their correspondents in London, to whom the cargo was consigned, stating that the ship sailed on a given day from Bombay harbour, is a relevant fact. (e) The question is, whether rent was paid to A for certain land. A letter from A’s deceased agent to A, saying that he had received the rent on A’s account and held it at A’s orders is a relevant fact. (f) The question is, whether A and B were legally married. The statement of a deceased clergyman that he married them under such circumstances that the celebration would be a crime, is relevant. (g) The question is, whether A, a person who cannot be found, wrote a letter on a certain day. The fact that a letter written by him is dated on that day is relevant. (h) The question is, what was the cause of the wreck of a ship. A protest made by the Captain, whose attendance cannot be procured, is a relevant fact. (i) The question is, whether a given road is a public way. A statement by A, a deceased headman of the village, that the road was public, is a relevant fact. (j) The question is, what was the price of grain on a certain day in a particular market. A statement of the price, made by a deceased banya in the ordinary course of his business, is a relevant fact. (k) The question is, whether A, who is dead, was the father of B. A statement by A that B was his son, is a relevant fact. (l) The question is, what was the date of the birth of A. A letter from A’s deceased father to a friend, announcing the birth of A on a given day, is a relevant fact. (m) The question is, whether, and when, A and B were married. An entry in a memorandum book by C, the deceased father of B, of his daughter’s marriage with A on a given date, is a relevant fact. (n) A sues B for a libel expressed in a painted caricature exposed in a shop window. The question is as to the similarity of the caricature and its libellous character. The remarks of a crowd of spectators on these points may be proved.
BSA 2023 (in force)

Section 26, BSA 2023

26. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant.—Statements, written or verbal, of relevant facts made by a person who is dead, or who cannot be found, or who has become incapable of giving evidence, or whose attendance cannot be procured without an amount of delay or expense which under the circumstances of the case appears to the Court unreasonable, are themselves relevant facts in the following cases, namely:— (a) when the statement is made by a person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that person's death comes into question. Such statements are relevant whether the person who made them was or was not, at the time when they were made, under expectation of death, and whatever may be the nature of the proceeding in which the cause of his death comes into question; (b) when the statement was made by such person in the ordinary course of business, and in particular when it consists of any entry or memorandum made by him in books kept in the ordinary course of business, or in the discharge of professional duty; or of an acknowledgement written or signed by him of the receipt of money, goods, securities or property of any kind; or of a document used in commerce written or signed by him; or of the date of a letter or other document usually dated, written or signed by him; (c) when the statement is against the pecuniary or proprietary interest of the person making it, or when, if true, it would expose him or would have exposed him to a criminal prosecution or to a suit for damages; (d) when the statement gives the opinion of any such person, as to the existence of any public right or custom or matter of public or general interest, of the existence of which, if it existed, he would have been likely to be aware, and when such statement was made before any controversy as to such right, custom or matter had arisen; (e) when the statement relates to the existence of any relationship by blood, marriage or adoption between persons as to whose relationship by blood, marriage or adoption the person making the statement had special means of knowledge, and when the statement was made before the question in dispute was raised; (f) when the statement relates to the existence of any relationship by blood, marriage or adoption between persons deceased, and is made in any will or deed relating to the affairs of the family to which any such deceased person belonged, or in any family pedigree, or upon any tombstone, family portrait or other thing on which such statements are usually made, and when such statement was made before the question in dispute was raised; (g) when the statement is contained in any deed, will or other document which relates to any such transaction as is specified in clause (a) of section 11; (h) when the statement was made by a number of persons, and expressed feelings or impressions on their part relevant to the matter in question. Illustrations. (a) The question is, whether A was murdered by B; or A dies of injuries received in a transaction in the course of which she was raped. The question is whether she was raped by B; or the question is, whether A was killed by B under such circumstances that a suit would lie against B by A's widow. Statements made by A as to the cause of his or her death, referring respectively to the murder, the rape and the actionable wrong under consideration, are relevant facts. (b) The question is as to the date of A's birth. An entry in the diary of a deceased surgeon regularly kept in the course of business, stating that, on a given day he attended A's mother and delivered her of a son, is a relevant fact. (c) The question is, whether A was in Nagpur on a given day. A statement in the diary of a deceased solicitor, regularly kept in the course of business, that on a given day the solicitor attended A at a place mentioned, in Nagpur, for the purpose of conferring with him upon specified business, is a relevant fact. (d) The question is, whether a ship sailed from Mumbai harbour on a given day. A letter written by a deceased member of a merchant's firm by which she was chartered to their correspondents in Chennai, to whom the cargo was consigned, stating that the ship sailed on a given day from Mumbai port, is a relevant fact. (e) The question is, whether rent was paid to A for certain land. A letter from A's deceased agent to A, saying that he had received the rent on A's account and held it at A's orders is a relevant fact. (f) The question is, whether A and B were legally married. The statement of a deceased clergyman that he married them under such circumstances that the celebration would be a crime is relevant. (g) The question is, whether A, a person who cannot be found, wrote a letter on a certain day. The fact that a letter written by him is dated on that day is relevant. (h) The question is, what was the cause of the wreck of a ship. A protest made by the captain, whose attendance cannot be procured, is a relevant fact. (i) The question is, whether a given road is a public way. A statement by A, a deceased headman of the village, that the road was public, is a relevant fact. (j) The question is, what was the price of grain on a certain day in a particular market. A statement of the price, made by a deceased business person in the ordinary course of his business, is a relevant fact. (k) The question is, whether A, who is dead, was the father of B. A statement by A that B was his son, is a relevant fact. (l) The question is, what was the date of the birth of A. A letter from A's deceased father to a friend, announcing the birth of A on a given day, is a relevant fact. (m) The question is, whether, and when, A and B were married. An entry in a memorandum book by C, the deceased father of B, of his daughter's marriage with A on a given date, is a relevant fact. (n) A sues B for a libel expressed in a painted caricature exposed in a shop window. The question is as to the similarity of the caricature and its libellous character. The remarks of a crowd of spectators on these points may be proved.

When It Applies: IEA 32 vs BSA 26

Under IEA 32
  1. Applies to a written or verbal statement of a relevant fact when the maker is dead, cannot be found, cannot give evidence, or cannot attend without unreasonable delay or expense.
  2. Applies under clause (1) when a person makes a statement about the cause of death of that person, or the transaction resulting in that death, in any proceeding where that cause of death is in question.
  3. Applies under clauses (2) and (3) to entries, receipts, and documents made during regular business or professional duty, and to statements against financial or property interest or risking prosecution or damages.
  4. Applies under clauses (4), (5), and (6) to opinions on public rights, customs, or general interest matters made before controversy, and statements on blood, marriage, or adoption relationships made before dispute from special knowledge or in family records of deceased persons.
  5. Applies under clause (7) to statements in documents relating to a transaction under Section 13, clause (a) IEA concerning a right or custom, and under clause (8) to statements by several persons expressing relevant feelings or impressions.
Under BSA 26
  1. Applies to a written or verbal statement of a relevant fact when the maker is dead, cannot be found, cannot give evidence, or cannot attend without unreasonable delay or expense.
  2. Applies under clause (a) when a person makes a statement about the cause of death of that person, or the transaction resulting in that death, in any proceeding where that cause of death is in question.
  3. Applies under clauses (b) and (c) to entries, receipts, and documents made during regular business or professional duty, and to statements against financial or property interest or risking prosecution or damages.
  4. Applies under clauses (d), (e), and (f) to opinions on public rights, customs, or general interest matters made before controversy, and statements on blood, marriage, or adoption relationships made before dispute from special knowledge or in family records of deceased persons.
  5. Applies under clause (g) to statements in documents relating to a transaction under clause (a) of Section 11 BSA concerning a right or custom, and under clause (h) to statements by several persons expressing relevant feelings or impressions.

What IEA 32 to BSA 26 Means in Practice

Section 32 IEA became Section 26 BSA with no substantive change, so the same rule applies and parties should cite Section 26 BSA for matters governed by the Adhiniyam. The side headings became clauses (a) to (h), and clause (g) refers to clause (a) of Section 11 BSA. In the illustrations, ravished became raped, banya became business person, and Calcutta, Bombay, and London were replaced with Nagpur, Mumbai, and Chennai.

FAQs: IEA 32 to BSA 26

Did the legal conditions for proving statements of dead or unavailable persons change between Section 32 IEA and Section 26 BSA?▼

No. There is no substantive change in the rule, although the side headings became clauses (a) to (h) and clause (g) refers to clause (a) of Section 11 BSA.

How did the illustrations change from Section 32 IEA to Section 26 BSA?▼

Words and place names were updated without changing the examples. The word ravished became raped, banya became business person, and Calcutta, Bombay, and London became Nagpur, Mumbai, and Chennai.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Evidence Act, 1872 · Bharatiya Sakshya Adhiniyam, 2023 ·