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Section 34 - Entries in books of account when relevant | Indian Evidence Act, 1872 vs The Bharatiya Sakshya Adhiniyam, 2023 | LawFinder

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Indian Evidence Act, 1872 Section 34The Bharatiya Sakshya Adhiniyam, 2023 Section 28

Indian Evidence Act, 1872

Section 34

Entries in books of account when relevant

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Indian Evidence Act, 1872

34. Entries in books of account when relevant

8A [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.

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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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The Bharatiya Sakshya Adhiniyam, 2023

Section 28

Entries in books of account when relevant

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The Bharatiya Sakshya Adhiniyam, 2023

28. Entries in books of account when relevant.

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.

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