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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 22: When oral admissions as to contents of documents are relevant
- Section 9: Facts necessary to explain or introduce relevant facts
- Section 26: Confession by accused while in custody of police not to be proved against him
- Section 58: Facts admitted need not be proved
- Section 44: Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved
Related Acts
* Only for reference.