27. Evidence given by a witness in a judicial proceeding, or before any person authorised by law to take it, is relevant for the purpose of proving, in a subsequent judicial proceeding, or in a later stage of the same judicial proceeding, the truth of the facts which it states, when the witness is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or if his presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable:
Provided that the proceeding was between the same parties or their representatives in interest; that the adverse party in the first proceeding had the right and opportunity to cross-examine and the questions in issue were substantially the same in the first as in the second proceeding.
Explanation.- A criminal trial or inquiry shall be deemed to be a proceeding between the prosecutor and the accused within the meaning of this section.
Bharatiya Sakshya Adhiniyam, 2023
Section 21 Admissions in civil cases when relevant
Section 23 Confession to police officer
Section 25 Admissions not conclusive proof, but may estop
Section 28 Entries in books of account when relevant
Section 29 Relevancy of entry in public record or an electronic record made in performance of duty
Section 30 Relevancy of statements in maps, charts and plans