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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 99: Evidence as to application of language which can apply to one only of several persons
- Section 74: Public and private documents
- Section 1: Short title, application and commencement
- Section 107: Burden of proving fact to be proved to make evidence admissible
- Section 40: Facts bearing upon opinions of experts
Related Acts
* Only for reference.