Evidence given by a witness in a judicial proceeding, or before any person authorized by law to take it, is relevant for the purpose of proving, in a subsequent judicial proceeding, or in a later stage of the same judicial proceeding, the truth of the facts which it states, when the witness is dead or cannot be found, or is incapable of giving evidence, or is kept out of the way by the adverse party, or if his presence cannot be obtained without an amount of delay or expense which, under the circumstances of the case, the Court considers unreasonable:
Provided -
that the proceeding was between the same parties or their representatives in
interest; that the adverse party in the first proceeding had the right and
opportunity to cross-examine;
that the questions in issue were substantially the same in the first as in the second proceeding.
Explanation. - A criminal trial or inquiry shall be deemed to be a proceeding between the prosecutor and the accused within the meaning of this section.
Section 31 Admissions not conclusive proof, but may estop
Section 32 Cases in which statement of relevant fact by person who is dead or cannot be found, etc.
Section 34 Entries in books of account when relevant
Section 35 Relevancy of entry in public record made in performance of duty
Section 36 Relevancy of statements in maps, charts and plans
Section 38 Relevancy of statements as to any law contained in law-books
Section 40 Previous judgments relevant to bar a second suit or trial