Question

The Bharatiya Sakshya Adhiniyam, 2023 is not applicable in which case?

• A. Income Tax Appellate Tribunal
• B. National Company Law Tribunal
• C. Arbitral Tribunal
• D. National Green Tribunal

Hint:

"Evidence Law vs. Arbitration": Arbitrators have procedural flexibility! They are NOT bound by the strict rules of the Evidence Act or the new BSA.

Answer 1

The Correct Option is C

Step 1: Understanding the Concept:
The Bharatiya Sakshya Adhiniyam (BSA), 2023, like the Indian Evidence Act before it, applies to all judicial proceedings in or before any Court, but it does not apply to proceedings before an arbitrator.

Step 2: Detailed Explanation:
- Section 1(2) of the BSA, 2023, clarifies that it applies to all judicial proceedings in or before any Court, including court-martial.
- However, it explicitly excludes proceedings before an arbitrator. Arbitral proceedings are governed by the Arbitration and Conciliation Act, 1996, which stipulates that the tribunal is not bound by the strict technical rules of the Evidence Act (or the BSA).

Step 3: Final Answer:
The Act is not applicable to Arbitral Tribunals. Option (C) is correct.

Answer 2

To find where the Bharatiya Sakshya Adhiniyam (BSA), 2023 does not apply, it helps to check the governing statute of each forum listed and see whether that statute keeps the forum tied to the ordinary law of evidence or cuts it loose from it.

1. (A) Income Tax Appellate Tribunal: The ITAT is a creature of the Income Tax Act and functions as the final fact-finding authority in tax disputes. It exercises judicial powers of the State, records evidence, examines witnesses and passes reasoned orders much like a court, so it is treated as a forum where the ordinary rules of evidence continue to guide its proceedings. This option is incorrect.
2. (B) National Company Law Tribunal: The NCLT is constituted under the Companies Act, 2013 to adjudicate company law and insolvency matters. Its proceedings are judicial in character, it has powers similar to a civil court in respect of summoning witnesses and receiving evidence, and nothing in its parent statute excuses it from the general evidentiary framework. This option is incorrect.
3. (C) Arbitral Tribunal: An arbitral tribunal does not derive its authority from the State in the same way as a court or statutory tribunal; it derives its jurisdiction from the agreement between the parties. Its own governing law, the Arbitration and Conciliation Act, 1996, expressly frees it from the strict technical rules of evidence that bind courts. Because of this express carve-out, the BSA, 2023 does not extend to arbitral proceedings. This option is correct.
4. (D) National Green Tribunal: The NGT, set up under the National Green Tribunal Act, 2010, decides environmental disputes and is bound by the principles of natural justice while broadly following the same evidentiary approach as a court, even though it may not be tied to every technical rule of procedure. It remains a judicial forum for which the ordinary evidentiary framework is the reference point. This option is incorrect.

Only the arbitral tribunal is expressly freed from the reach of the Act by its own governing statute, while the ITAT, NCLT and NGT continue to function as judicial bodies bound by ordinary evidentiary principles.

Therefore, the correct answer is Arbitral Tribunal.