Section 34 · Entries in books of account when relevant
Text size — level 1 of 4
1[Entries in the books of account, including those
maintained in an electronic form], regularly kept in the course of business, are relevant whenever they
refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient
evidence to charge any person with liability.
Illustration
A sues B for Rs. 1,000, and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.
Illustration
A sues B for Rs. 1,000, and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.
In the new law
IEA 34BSA 28
28. Entries in books of account when relevant.
Compare the two texts →Your private note on this section
Only you can see this note.