law: Indian Evidence Act, 1872 
  33. Relevancy of certain evidence for proving, in
  
  subsequent proceeding, the truth of facts therein stated 
  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 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 question 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.
  STATEMENT MADE UNDER
  
  SPECIAL CIRCUMSTANCES.