Taxmann’s Bharatiya Sakshya Adhiniyam 2023 | Law & Practice by Saurabh Kansal – Edition 2026.

Taxmann’s Bharatiya Sakshya Adhiniyam 2023 | Law & Practice by Saurabh Kansal – Edition 2026.

Description

Bharatiya Sakshya Adhiniyam, 2023 – Law & Practice is a comprehensive, authoritative, and practice-driven commentary on India’s new law of evidence, enacted to replace the Indian Evidence Act 1872 and brought into force with effect from 1^st July 2024. The Bharatiya Sakshya Adhiniyam (BSA) 2023 marks a decisive shift from a colonial-era evidentiary framework to a modern, technology-responsive, and fairness-oriented regime aligned with contemporary criminal justice realities. This work treats the BSA not as a standalone statute, but as a functional pillar of the new criminal law ecosystem, operating in close conjunction with the Bharatiya Nyaya Sanhita 2023 (BNS) and the Bharatiya Nagarik Suraksha Adhiniyam 2023 (BNSS). It recognises that evidentiary law is neither substantive nor procedural in isolation, but an ‘adjective law’ that operationalises both, determining how rights, liabilities, and offences are proved, contested, and adjudicated in court. The book is meticulously designed as a transition companion, interpretative authority, and courtroom manual, enabling readers to seamlessly migrate from the Evidence Act 1872 to the Bharatiya Sakshya Adhiniyam 2023 without losing doctrinal continuity or practical certainty.

This book is intended for the following audience:

• Judges & Magistrates – For principled appreciation of evidence, evaluation of probative value, application of presumptions, and exercise of judicial discretion under the new statutory framework
• Advocates & Trial Lawyers – For framing proof, handling admissibility objections, examining witnesses, and arguing evidentiary issues in trial and appellate proceedings
• Public Prosecutors & Defence Counsel – For aligning evidentiary strategy with the legislative intent and restructured provisions of the BSA
• Investigating Officers & Law-Enforcement Agencies – For understanding legally sustainable evidence collection, documentation, certification, and presentation, particularly in digital and forensic contexts
• Academicians, Researchers & Law Students – For in-depth conceptual understanding, comparative study, and examination-oriented mastery of modern evidence law

The Present Publication is the 2026 Edition, authored by Advocate Saurabh Kansal and Prof. Vageshwari Deswal, with the following noteworthy features:

• [Deep Section-wise Commentary Grounded in Fair Trial Principles] Every provision of the Bharatiya Sakshya Adhiniyam is examined through the prism of its declared objective—ensuring a fair trial. The commentary explains not only the text of the law, but the philosophy driving its enactment, making it an interpretative guide rather than a mechanical annotation
• [Seamless Transition from the Evidence Act 1872] The book contains exhaustive comparative tables that:
  • Map sections of the Indian Evidence Act 1872, to corresponding provisions of the BSA
  • Identify newly introduced sections, modified concepts, and omitted provisions
  • Highlight repealed sections and savings clauses
  • This enables instant orientation for practitioners accustomed to the old framework
• [Authoritative Treatment of Electronic, Digital & Technological Evidence] Reflecting legislative recognition of technological advancement, the commentary provides detailed analysis on:
  • Expansion of the definition of ‘evidence’ to include information given electronically
  • Admissibility and evidentiary value of electronic and digital records
  • Recognition of the remote appearance of witnesses, accused, experts, and victims
  • Expanded scope of secondary evidence, including mechanically reproduced copies, oral accounts, and hash-value-based verification
• [Practice-centric Interpretation for Courts and Counsel] The book consistently answers the practitioner’s core question: ‘How will this provision operate in court?’ It provides guidance on:
  • Burden of proof and shifting presumptions
  • Relevancy versus admissibility
  • Evaluation of oral and documentary evidence
  • Handling of improper admission or rejection of evidence
  • Judicial powers during trial, including questioning and document production
• [Preservation of Judicial Continuity] While the statute is new, the commentary carefully preserves doctrinal continuity by contextualising long-settled judicial principles developed under the Evidence Act 1872, and explaining how they inform interpretation under the BSA, unless expressly departed from

The book offers comprehensive coverage of:

• Foundational concepts of facts, relevance, facts in issue, proof, and presumptions
• Oral, documentary, and electronic evidence
• Primary and secondary evidence, with expanded statutory recognition
• Expert evidence, forensic science, and scientific opinions
• Witness evidence, including examination, cross-examination, refreshing memory, and credibility assessment
• Judicial powers relating to evidence during trial
• Consequences of improper admission or rejection of evidence
• Repeal and savings, ensuring procedural continuity

The book follows a courtroom-first, research-ready structure:

• Complete Statutory Text of the Bharatiya Sakshya Adhiniyam 2023
• Immediate Section-wise Commentary, covering:
  • Legislative intent
  • Scope and interpretation
  • Comparative position under the Evidence Act 1872
  • Practical implications in trial and appellate practice
• Preliminary Research Tools, including:
  • Section keys
  • Detailed comparative tables
  • Comprehensive list of cases
• Extensive Appendices, featuring:
  • Statement of Objects and Reasons
  • Notes on Clauses
  • Extracts from the 248th Parliamentary Standing Committee Report
  • Observations and recommendations at a glance
  • Speech of the Hon’ble Union Home Minister introducing the Bill
  • Provisions of other Acts referred to in the BSA
  • Glossary and detailed subject index.

Details