What is the 73 of evidence Act?
Asked by: Prof. Marco Rau | Last update: March 15, 2026Score: 4.2/5 (30 votes)
Section 73 of the Indian Evidence Act, 1872, allows courts to compare disputed signatures, writings, or seals with admitted or proven examples to verify authenticity, even if the comparison samples weren't produced for other purposes, also applying to finger impressions and allowing courts to direct individuals to provide samples for comparison. It enables courts to form conclusions based on these comparisons, often alongside other evidence, to determine if a document or signature belongs to a specific person, crucial in forgery cases.
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 ...
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 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.
Which type of evidence is not admissible?
Hearsay: Second hand evidence obtained from a third party's experience, generally not admissible in criminal cases.
Section 73 & 73A of Evidence Act | Comparison of Signature, Writing and Seal | Law of Evidence
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 cannot be used as evidence?
To protect the integrity of the legal process, certain types of evidence may be disqualified from being used. These include: Improper Collection: Evidence obtained through illegal searches or seizures, without a proper warrant or probable cause, is inadmissible under the Fourth Amendment.
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 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.
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 damages are covered under section 73?
Section 73 of the ICA provides as follows: When a contract has been broken, the party who suffers by such breach is entitled to receive, from the party who has committed breach, compensation for any loss or damage caused to him thereby, which naturally arose in the usual course of things from such breach, or which the ...
What makes a contract legally binding?
To make a contract legally binding, it needs to include several key elements: Offer and acceptance — One party needs to offer something (money, services, rights, etc.), and the other party needs to accept the offer. Consideration — The benefit that both parties receive.
What is the 73 of ICA?
Liability of person to whom money is paid, or thing delivered, by mistake or under coercion. 73. Compensation for loss or damage caused by breach of contract. Compensation for failure to discharge obligation resembling those created by contract.
What is the best evidence rule in the Evidence Act section?
Sections 91 to 100 are based upon the principle that the best evidence must always be given, and the acceptance of the fact that no matter how good a person's memory may be, the best evidence of the content of a document is the document itself.
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.
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.
When can proceedings be initiated under section 73 or 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 meaning of erroneous refund?
An erroneous refund is defined as "the receipt of any money from the Service to which the recipient is not entitled." This definition includes all erroneous refunds regardless of taxpayer intent or whether the error that caused the erroneous refund was made by the IRS, the taxpayer, or a third party.
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.
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 the difference between Section 72 and 73?
Section 73 policies offer a tax efficient way to cover gift tax on those lifetime gifts. Section 72 policies help fund inheritance tax on the remaining estate, protecting key assets like property.
What would make evidence inadmissible?
Under certain circumstances, relevant evidence will be inadmissible if its probative value is substantially outweighed by the danger of unfair prejudice, confusing the issues, misleading the jury, undue delay, wasting time, or needlessly presenting cumulative.
What kind of evidence cannot be used in court?
Evidence not admissible in court typically includes illegally obtained evidence (violating the Fourth Amendment), hearsay (out-of-court statements used for their truth), irrelevant or speculative information, privileged communications (like psychotherapist-patient), and confessions obtained through coercion, with rules varying slightly by jurisdiction but generally focusing on reliability, legality, and relevance.