Section 34. Entries in books of account when relevant
Review the original statutory text or switch to the plain-language version.
Related sections and acts remain accessible without interrupting your research flow.
Act
Indian Evidence Act, 1872
Section number
34
Section reader
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.
