What is Section 73 of the Evidence Act?
Asked by: Miss Gertrude Stoltenberg DDS | Last update: January 30, 2026Score: 4.3/5 (6 votes)
Section 73 of the Indian Evidence Act, 1872 (and similar statutes in other Commonwealth nations like Bangladesh) empowers courts to compare disputed signatures, writings, or seals with those admitted or proved in the case to ascertain authenticity, allowing judges to compare them directly or direct a person to provide a sample for comparison, even requiring expert opinion alongside the court's own assessment, primarily for verifying disputed documents. However, the specimen for comparison must generally be undisputed or proven to be genuine.
What is the 73 of the Evidence Act?
In order to ascertain whether a signature, writing, or seal is that of the person by whom it purports to have been written or made, any signature, writing, or seal admitted or proved to the satisfaction of the Court to have been written or made by that person may be compared with the one which is to be proved, although ...
Which type of evidence is not admissible?
Hearsay: Second hand evidence obtained from a third party's experience, generally not admissible in criminal cases.
What is Section 73 of the Sentencing Act?
(1) This section applies where a court is determining what sentence to pass on an offender who has pleaded guilty to an offence in proceedings before that or another court. (b) the circumstances in which the indication was given.
What is section 73?
Sec 73-Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful- misstatement or suppression of facts.
Section 73A of Indian Evidence Act, 1872 | Evidence Act Lecture Series #ivlegal #advocateishankgupta
What does section 73 mean?
Applications for removal or variation of a condition following grant of planning permission may also be referred to as a section 73 application. An application for Removal or Variation of conditions can be used to change or remove conditions which have been previously imposed.
What are the latest updates on section 73?
Effective September 18, 2022, Senate Bill 1340 (Stats. 2022, ch. 425) amends section 73 to extend the new construction exclusion for active solar energy systems from 2023-24 to the 2025-26 fiscal year and changes the repeal date from January 1, 2025, to January 1, 2027.
What is the time limit for Section 73?
SCN Timeframe: SCNs under Section 73 must be issued within 3 years. Reconciliation Importance: Proper reconciliation reduces the risk of Section 73 proceedings.
How much does a guilty plea reduce a sentence?
Where a guilty plea is indicated at the first stage of proceedings a reduction of one-third should be made (subject to the exceptions in section F). The first stage will normally be the first hearing at which a plea or indication of plea is sought and recorded by the court.
What is Section 73 of the Code of criminal Procedure?
73. When a Court desires that a summons issued by it shall be served at any place outside the local limits of its jurisdiction, it shall ordinarily send such summons in duplicate to a Magistrate within the local limits of whose jurisdiction the person summoned resides or is, to be there served.
Can screenshots of messages be used as evidence?
Yes, screenshots of messages can be used as evidence, but they are often considered weak or unreliable on their own because they can be easily edited, cropped, or taken out of context, making them difficult to authenticate; courts prefer original messages with complete metadata (dates, times, sender info) and often require extra proof, like testimony or forensic analysis, to confirm they are genuine.
What evidence cannot be used in court?
Evidence not admissible in court often includes hearsay, illegally obtained evidence, irrelevant evidence, prior bad acts, and privileged communications, as well as overly prejudicial or speculative information, all of which violate legal rules, constitutional rights (like the 5th Amendment), or basic fairness to prevent misleading juries and protect rights.
What are the 4 types of evidence?
The four main types of evidence, especially in legal and academic contexts, are Testimonial (spoken/written statements), Documentary (written records), Physical/Real (tangible items), and Demonstrative (visual aids like charts/diagrams). Other categorizations exist, like evidence for arguments (anecdotal, descriptive, correlational, causal) or textual evidence (quoting, paraphrasing).
What is the best evidence rule in the Evidence Act?
The evidence law of India regards the “Best Evidence Rule” as a principle guiding the Indian Evidence Act 1872. By Best Evidence Rule we mean that the secondary evidence won't be applicable when primary evidence exists.
What counts as strong evidence?
Scientific evidence varies in quality. High quality or strong evidence is that for which the change in scientists' belief in the truth of the claim is large, weak evidence is that for which the change is small.
What is the burden of proof under this Act?
California Code, Evidence Code - EVID § 115
“Burden of proof” means the obligation of a party to establish by evidence a requisite degree of belief concerning a fact in the mind of the trier of fact or the court.
Can a judge reject a plea at sentencing?
They can accept the plea agreement as it is, or they can reject it outright. If a judge rejects a plea agreement, they usually must state a justification on the record.
How to get a lighter sentence?
Five Defense Techniques To Assist You in Obtaining a Lighter...
- Investigate Your Past to Elicit Sympathy.
- Show Genuine Regret and a Proactive Desire to Improve.
- Plea Bargains.
- Proving Circumstances to Avoid.
- Mitigating Circumstances Surrounding the Offense. There was No Actual Harm Done. The Victim Is Also at Fault.
Can a judge overrule a guilty plea?
Both the magistrates' court and Crown Court have a discretion to permit a change of plea from guilty to not guilty at any time before the final disposal of the case. However, the courts have frequently emphasised that instances where it is appropriate to permit a change of plea should be relatively uncommon.
What is the penalty for Section 73?
Penalty u/s 73 of the CGST Act
Penalty = Higher of: 10% of Tax due or. Rs. 10,000.
What is the difference between section 73 and 74?
Section 73 applies to any tax liability when there is no suspicion of fraud, wilful misstatement or suppression of facts. Section 74 applies to a tax liability only when there is a suspicion of fraud, wilful misstatement or suppression of facts.
What is the difference between Section 73 and 74 of the ICA?
Section 73 of the Contract Act pertains specifically to liquidated damages, which are predetermined amounts agreed upon by the party at the time of the contract. Section 74 deals with unliquidated damages, addressing situations where the parties have not predetermined the compensation in the event of a breach.
What is a Section 73 policy?
Section 73 CATCA 2003 provides for a similar exemption for the proceeds of certain insurance policies taken out specifically to pay CAT on gifts or inheritances arising on future gifts made by the insured person during his or her lifetime.
What is Amendment 79 Arkansas property tax exemption for seniors?
What is Amendment 79? Amendment 79 provides up to a $600 tax credit on your principal place of residence and limits how much the assessed value can increase.
How much is a section 73 application?
Increased fees for certain applications
The 2025 Regulations are expected to introduce a new three-tier banded structure to fees for section 73 applications of £86 for householders, £586 for non-major development (other than householders) and £2,000 for major development.