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Section 34 - Indian Evidence Act, 1872
Indian Evidence Act, 1872
34. Entries in books of account when relevant
8A [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 Rs. 1,000 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 21: Proof of admissions against persons making them, and by or on their behalf
- Section 43: Judgment, etc., other than those mentioned in sections 40 to 42, when relevant
- Section 70: Admission of execution by party to attested document
- Section 92: Exclusion of evidence of oral agreement
- Section 6: Relevancy of facts forming part of same transaction
Related Acts
- Admiralty (Jurisdiction and Settlement of Maritime Claims) Act, 2017
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Farm Laws Repeal Act, 2021
- Repealing and Amending (Second) Act, 2017
- Enemy Property (Amendment and Validation) Act, 2017
* Only for reference.