Indian Evidence Act,1872

Act No : 1

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Section : ENTRIES IN BOOKS OF ACCOUNT WHEN RELEVANT

STATEMENT MADE UNDER SPECIAL CIRCUMSTANCES.

SECTION 34: ENTRIES IN BOOKS OF ACCOUNT WHEN RELEVANT
Entries in books of account, 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.

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