Evidence given by a witness in a judicial proceeding, or before any person authorised 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 and 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.
Legal Commentary & Landmark Judgments: Section 27
Section 27 clarifies that admissions are not conclusive proof of the matters admitted, but may operate as an estoppel under Chapter VIII of the Adhiniyam, establishing the rebuttable nature of evidentiary admissions.
Litigators must distinguish judicial admissions (in pleadings under Order VIII Rule 5 CPC) from evidentiary admissions. An evidentiary admission under Section 27 can always be neutralized during witness examination by proving mistake of fact or duress.