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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 122: Communications during marriage
- Section 109: Burden of proof as to relationship in the cases of partners, landlord and tenant, principal and agent
- Section 22: When oral admissions as to contents of documents are relevant
- Section 120: Parties to civil suit, and their wives or husbands, Husbands or wife of person under criminal trial
- Section 86: Presumption as to certified copies of foreign judicial records
Related Acts
* Only for reference.