Section 12 in The Assam Criminal Law (Amendment) Act, 1934
12. Special rule of evidence.
- Notwithstanding anything contained in the Indian Evidence, Act, 1872, when the statement of any person has been recorded by any Magistrate, such statement may be admitted in evidence in any trial before Commissioners appointed under this Act if such person is dead or cannot be found or is incapable of giving evidence, and the Commissioners are of opinion that such death, disappearance or incapacity has been caused in the interest of the accused.
