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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 36: Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 35
- Section 78: Presumption as to genuineness of certified copies
- Section 104: Burden of proof
- Section 108: Burden of proving that case of accused comes within exceptions
- Section 82: Presumption as to maps or plans made by authority of Government
Related Acts
* Only for reference.