LawgistThe Indian Evidence Act
34Entries in books of account when relevant
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.
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1. Subs. by Act 21 of 2000, s. 92 and the Second Schedule, for "entries in the books of account" (w.e.f. 17-10-2000).
STATEMENTS MADE UNDER SPECIAL CIRCUMSTANCES
- 34 Entries in books of account when relevant
- 35 Relevancy of entry in public record made in performance of duty
- 36 Relevancy of statements in maps, charts and plans
- 37 Relevancy of statement as to fact of public nature contained in certain Acts or notifications
- 38 Relevancy of statements as to any law contained in law-books
