Bharatiya Sakshya Adhiniyam 2023
Statements made under special circumstances
Section 28 :
Entries in books of account when relevant :
(See section 34 of IEA 1872)
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 one thousand rupees, and shows entries in his account book 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.
