​KembaraXtra – Indian Evidence Law – Bharatiya Sakshya Adhiniyam – Declaration in Course of Business (Section 26(b))
1. Basic Principle of Section 26(b)Under Section 26(b) of the Bharatiya Sakshya Adhiniyam, the law provides that:
Statements made by a person in the ordinary course of business or professional duty are relevant, when the maker is dead or cannot be called as a witness.

2. Underlying Principle👉 Statements made in the routine course of business are presumed to be reliable.

• Reason:
  • Made:
    • Regularly and systematically
    • Without motive to misrepresent

3. Scope of the Provision

• Applies to:
  • Business records
  • Professional reports
  • Routine entries

👉 Includes:

• Medical records
• Account entries
• Official notes

4. Essential Conditions (Note Form)For admissibility under Section 26(b):

• ✔ Unavailability of Maker
  • Person must be:
    • Dead, or
    • Cannot be found, or
    • Otherwise unavailable
• ✔ Course of Business
  • Statement must be made:
    • In ordinary course of business or duty
• ✔ Duty to Make Statement
  • Maker must:
    • Be under a duty to make such statement

5. Evidentiary Value

• ✔ Statements are:
  • Relevant evidence
• ✔ May be:
  • Substantive evidence

👉 Higher value than:

• Ordinary business entries under Section 28

6. Illustration from Case LawIn State v Rakesh Pal Singh:

• Injury report prepared by doctor
• Doctor unavailable (gone abroad)

👉 Compounder proved:

• Report was:
  • Made in course of duty
  • Signed by doctor

✔ Court held:

• Injury report:
  • Admissible under Section 26(b)

7. Key Legal Principle👉 Statements made in the ordinary course of business by an unavailable person are admissible due to their inherent reliability.

8. Purpose of Section 26(b)

• Avoids:
  • Failure of justice due to:
    • Absence of witness
• Recognizes:
  • Practical importance of:
    • Routine records

9. Key Takeaways

• Section 26(b) deals with:
  • Business/professional statements
• Conditions:
  • Made in course of duty
  • Maker unavailable
• Value:
  • ✔ Reliable
  • ✔ Substantive evidence

One-Line Summary👉 Statements made in the ordinary course of business by an unavailable person are relevant and admissible due to their reliability.


KembaraXtra – Indian Evidence Law – Bharatiya Sakshya Adhiniyam – Declaration Against the Interest of the Maker (Section 26(c))
1. Basic Principle of Section 26(c)Under Section 26(c) of the Bharatiya Sakshya Adhiniyam**, the law provides that:
A statement made by a person who is dead or unavailable is relevant if it is against his own pecuniary, proprietary, or legal interest.

2. Underlying Principle👉 People do not normally make statements harmful to themselves unless they are true.

3. Essential Conditions (Note Form)

• ✔ Maker must be:
  • Dead or unavailable
• ✔ Must have:
  • Personal knowledge
• ✔ Statement must:
  • Be against:
    • Financial interest
    • Property interest
    • Legal liability
• ✔ Maker must:
  • Be aware of its prejudicial nature

4. Case IllustrationIn Bhim Singh v Kan Singh:

• Deceased admitted:
  • Property intended for another person

✔ Court held:

• Statement:
  • Against proprietary interest
  • Hence relevant

5. Key Difference (Quick Note)AspectSection 26(b)Section 26(c)NatureBusiness statementStatement against interest
BasisRoutine reliabilitySelf-damaging truth
ValueSubstantive evidenceStrong substantive evidence
6. One-Line Summary👉 Business statements rely on routine accuracy, while statements against interest rely on human tendency not to speak against oneself unless true.