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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 58: Facts admitted need not be proved
- Section 100: Saving of provisions of Indian Succession Act, relating to wills
- Section 165: Judge's power to put questions or order production
- Section 36: Relevancy of statements in maps, charts and plans
- Section 98: Evidence as to meaning of illegible characters, etc.
Related Acts
- National Medical Commission Act, 2019
- Integrated Goods and Services Tax Act, 2017
- Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017
- Maternity Benefit (Amendment) Act, 2017
- The Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013
* Only for reference.