Section 28 Earlier Evidence Act 34
Entries in books of account when relevant
Chapter 2: Relevancy of facts
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 one thousand rupees, 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.
The Bharatiya Sakshya Adhiniyam, 2023 (Act No. 47 of 2023). As printed in the Gazette on 25 December 2023. Later amendments, if any, are not included.
Related sections
- 29Relevancy of entry in public record or an electronic record made in performance of dutyEvidence Act 35
- 30Relevancy of statements in maps, charts and plansEvidence Act 36
- 31Relevancy of statement as to fact of public nature contained in certain Acts or notificationsEvidence Act 37
- 32Relevancy of statements as to any law contained in law books including electronic or digital formEvidence Act 36