BSA §14

Existence of course of business when relevant.

Substantively sameConfidence: mediumStatus: cross checkedconsolidation context(precautionary)
Last updated 2026-05-01 · Input coverage: full

Compiled by AI-assisted tools. Verify current status against official sources. Last updated: 2026-04-28.

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Comparison

Old law
IEA §15
Facts bearing on question whether act was accidental or intentional

15. Facts bearing on question whether act was accidental or intentional.––When there is a question whether an act was accidental or intentional, 1[or done with a particular knowledge or intention,] the fact that such act formed part of a series of similar occurrences, in each of which the person doing the act was concerned, is relevant. Illustrations (a) A is accused of burning down his house in order to obtain money for which it is insured. The facts that A lived in several houses successively each of which he insured, in each of which a fire occurred, and after each of which fires A received payment from a different insurance office, are relevant, as tending to show that the fires were not accidental. (b) A is employed to receive money from the debtors of B. It is A’s duty to make entries in a book showing the amounts received by him. He makes an entry showing that on a particular occasion he received less than he really did receive. The question is, whether this false entry was accidental or intentional. The facts that other entries made by A in the same book are false, and that the false entry is in each case in favour of A, are relevant. (c) A is accused of fraudulently delivering to B a counterfeit rupee. The question is, whether the delivery of the rupee was accidental. The facts that, soon before or soon after the delivery to B, A delivered counterfeit rupees to C, D and E are relevant, as showing that the delivery to B was not accidental

New law
BSA §14
Existence of course of business when relevant.

14. When there is a question whether a particular act was done, the existence of any course of business, according to which it naturally would have been done, is a relevant fact. Illustrations. (a) The question is, whether a particular letter was dispatched. The facts that it was the ordinary course of business for all letters put in a certain place to be carried to the post, and that particular letter was put in that place are relevant. (b) The question is, whether a particular letter reached A. The facts that it was posted in due course, and was not returned through the Return Letter Office, are relevant. Admissions

What changedAI-inferred

Facts bearing on question whether act was accidental or intentional.

Old position

IEA 15 is concerned with Facts bearing on question whether act was accidental or intentional. Facts bearing on question whether act was accidental or intentional

New position

BSA 14 preserves the framework with drafting modernisations as required by the new code. Topic: Existence of course of business when relevant.. When there is a question whether a particular act was done, the existence of any course of business, according to which it naturally would have been done, is a relevant fact

BSA 14 (Existence of course of business when relevant.) preserves the framework of IEA 15. BSA 14 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code. BSA 14 text: When there is a question whether a...

Editorial deltaAI-indicated (source-linked)

BSA 14 (Existence of course of business when relevant.) preserves the framework of IEA 15. BSA 14 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code.

BSA 14 text: When there is a question whether a particular act was done, the existence of any course of business, according to which it naturally would have been done, is a relevant fact. Illustrations. (a) The question is, whether a particular letter was dispatched. The facts that it was the ordinary course of business for all...

Transitional note (repeal & savings)

For matters initiated before 1 July 2024, IEA 15 continues to apply. For matters from that date forward, BSA 14 applies. The transition is governed by the repeal-and-savings clause in the new code (BNS 358 / BNSS 531 / BSA 170 as the case may be); pending proceedings under the old code carry forward unaffected.

Frequently asked

BSA 14 (Existence of course of business when relevant.). The relationship is classified as substantively_same — see the change-note above for the textual delta.

Sources

Cite this page

Newlaws.in, IEA §15 → BSA §14 Mapping Page, last updated 2026-05-01, accessed 2026-06-15, https://newlaws.in/bsa/14.

Compiled using AI-assisted tools · Source-linked · Last updated 2026-05-01

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