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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 138: Accomplice
- Section 148: Cross-examination as to previous statements in writing
- Section 38: Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved
- Section 65: Proof of signature and handwriting of person alleged to have signed or written document produced
- Section 37: Judgments, etc., other than those mentioned in sections 34, 35 and 36 when relevant
Related Acts
* Only for reference.