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Section 28 - The Bharatiya Sakshya Adhiniyam, 2023
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.
Related Sections
- Section 98: Evidence as to document unmeaning in reference to existing facts
- Section 122: Estoppel of tenant and of licensee of person in possession
- Section 129: Evidence as to affairs of State
- Section 5: Facts which are occasion, cause or effect of facts in issue or relevant facts
- Section 9: When facts not otherwise relevant become relevant
Related Acts
* Only for reference.