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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 97: Exclusion of Evidence against application of document to existing facts
- Section 123: Estoppel of acceptor of bill of exchange, bailee or licensee
- Section 107: Burden of proving fact to be proved to make evidence admissible
- Section 40: Facts bearing upon opinions of experts
- Section 49: Previous bad character not relevant, except in reply
Related Acts
- Repealing and Amending Act, 2017
- Rights of Persons with Disabilities Act, 2016
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
- India International Arbitration Centre Act, 2019
- National Commission for Allied and Healthcare Professions Act, 2021
* Only for reference.