The doctrines of estoppel and the provisions governing competency and admissibility of witnesses occupy central significance under the Bharatiya Sakshya Adhiniyam, 2023 (BSA) laying down fundamental principles aimed at ensuring fairness, consistency and reliability in civil and criminal adjudication. Estoppel functions as a mechanism to prevent parties from adopting contradictory positions especially where one party has caused another to rely on a representation thereby promoting trust, certainty and protection of equitable transactions. Meanwhile, the provisions relating to witnesses safeguard the integrity of evidence by setting out who may testify, under what circumstances, and with what limitations regarding communication, privilege and special categories such as minors or persons unab

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