28. 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 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.
Evidence Act Section 34 in BSA: Section 28
Entries in books of account including those maintained in an electronic form when relevant
Section 34 of the Indian Evidence Act, 1872 (Entries in books of account including those maintained in an electronic form when relevant) corresponds to Section 28 of the Bharatiya Sakshya Adhiniyam, 2023, in force from 1 July 2024.
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Text of BSA Section 28
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