Law and You >Procedural Laws > Bharatiya Sakshya Adhiniyam, 2023 > Part II > Statements Made Under Special Circumstances (Ss. 28 to 33 BSA)
In the realm of law, evidence plays a pivotal role in determining the truth and ensuring justice in legal proceedings. Not all statements made by individuals are treated equally in court; certain statements are deemed to hold particular significance due to their context or the circumstances under which they were made. Under the law of evidence, โstatements made under special circumstancesโ refer to statements that, despite their potential hearsay nature, are admissible due to the conditions surrounding their creation. These special circumstances are grounded in the principle that certain statements carry inherent reliability and are essential for achieving a fair trial.
The law recognizes several categories of such statements, including confessions, statements made in the course of medical treatment, dying declarations, and statements made under certain legal obligations. These exceptions are designed to ensure that crucial pieces of evidence that might otherwise be excluded are available for consideration in court. The rationale behind these exceptions is to strike a balance between preserving the integrity of the legal process and providing a pathway for relevant, truthful evidence that may otherwise be unavailable.
In this article, we will explore the various types of statements made under special circumstances, examining their legal definitions, conditions for admissibility, and the reasons behind their exception to the hearsay rule. We will also delve into the implications these exceptions have on the pursuit of justice, both in criminal and civil cases.

Section 28 BSA
Entries in Books of Account when Relevant.
Entries in books of account, including those maintained in an electronic from, 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.
Illustration:
A sues B for Rs. 1,000, 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.
Entries made regularly in the course of business are sure to be accurate as the writer has full knowledge, no motive to falsehood and there is the strongest probability of untruth. The entries however need to be kept regularly in the course of business and are admissible in evidence if they refer to the matter in dispute. Books of account being only corroborative evidence must be supported by other evidence. If there is corroborative evidence to the entries made in the books during the course of business, the evidentiary value will be very good, however lack of the same will make such evidence have zero value. Stray entries shall not be relevant and note in a diary will not be admissible. It should be made in the books of accounts regularly kept.
In Iswar Das Jain v. Sohan Lal, AIR 2000ย SCย 426 case, the Court held that extracts from the books of accounts do not fall within Section 34 of the Act and such sanctity can only be attached to the accounts books as a whole, if the books are indeed accounts books.
In Prasad v. Narendranath Sen, AIR 1953 SC 431 case, the Court held that the accounts consisting of loose sheets cannot have the same force as account-books
In Y. Venkanna Chowdry v. Lakshmidev amma, AIR 1994 (Mad.) 140 case, it was observed any book of account regularly kept and entries made therein in course of business are relevant but are not sufficient by themselves to charge any person with liability where the books of account are maintained by the Managing Partners regarding which other partners made objections regarding entries and if found to vague and false, it is necessary for managing partner to adduce evidence to substantiate entries and prove its genuineness. Stray entries shall not be relevant and note in a diary will not be admissible. Unbounded sheets of paper are not books of account and cannot be relied upon.
Section 29 BSA:
Relevancy of Entry in Public Record or an Electronic Record Made in Performance of Duty:
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 74(1) BSA gives a list of public documents. Commonly speaking, a public document is one which is made for the purpose of public use. It may be used and referred to by the public at their liberty. a public servant is defined in section 2(28) of the Bharatiya Nyaya Sanhita, 2023 and further reference may be made to Ss. 74(1) and 77 BSA. Entries relating to the birth and death when registered; entries made on electoral rolls are admissible. A statement made in a private book or register is not admissible under this section.
An entry to be relevant under this section needs to satisfy the following conditions:
- Must be contained in a public or other official book;
- Must be made by a public servant;
- Should be made by him in the discharge of official duty or by a person who is put under such duty specifically enjoined by the law; and
- Must state relevant facts or facts in issue
It has been held regarding proof about legitimacy of child that the Birth Certificate proceeding on the basis of Baptism Certificate, containing fact that Baptism record was read and checked before the god parents and signed by person along with god parents, such certificate is valid. Thus, Birth Certificate proceeding on basis of Baptism Certificate, legally recognised legitimate.
Section 30 BSA:
Relevancy of Statements in Maps, Charts and Plans:
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.
Maps prepared by private persons are not under the authority of the government and are not admissible unless it is proved that the same was generally offered to the public for sale. The accuracy of such documents shall not be presumed.
Section 31 BSA:
Relevancy of Statement as to Fact of Public Nature Contained in Certain Acts or Notifications:
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.
This section thus makes all government acts and notifications admissible.
Section 32 BSA:
Relevancy of Statements as to Any Law Contained in Law Books Including Electronic or Digital Form:
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.
How Much of a Statement is to be Proved
Section 33 BSA:
What Evidence to be Given When Statement Forms Part of a Conversation, Document, Electronic Record, Book or Series of Letters or Papers:
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 considers necessary in that particular case to the full understanding of the nature and effect of the statement, and of the circumstances under which it was made.
Section 33 BSA lays down that:
- When a statement, to be proved, is part of a longer statement or conversation or is contained in a book or is a part of a series of letters;
- The evidence shall be given of so much of the statement, conversation, document, book or series of letters;
- As the court considers necessary to the full understanding of the nature and effect of that statement and the circumstances in which it was made;
- That part which does not help in understanding the meaning of the relevant statement need not be proved.
- Only what the court finds necessary in order that the statement may be intelligible is necessary to be proved.
If some kind of evidence is debarred under the BSA, it cannot be brought on record under S. 33 BSA.
Conclusion:
In conclusion, the law of evidence recognizes the importance of certain statements made under special circumstances, granting them admissibility despite their hearsay nature. These exceptions, such as confessions, dying declarations, statements made during medical treatment, and others, are grounded in the belief that they hold inherent reliability due to the context in which they were made. They serve as crucial tools in the pursuit of justice, allowing for the inclusion of significant evidence that might otherwise be excluded based on the hearsay rule.
While these statements are exceptions to the general rule, they are carefully regulated to prevent misuse and to ensure that they truly contribute to the fairness of the legal process. The balance between protecting individualsโ rights and facilitating the presentation of relevant evidence is a delicate one, and the law continues to evolve to address emerging challenges in the justice system.
Ultimately, the exceptions to the hearsay rule underline the adaptability of the law in ensuring that critical, truthful statements are considered in court, fostering a more complete and accurate representation of the facts in legal proceedings. Understanding these exceptions is vital for both legal professionals and the public, as they help maintain the integrity of the judicial system and support the fair administration of justice.
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