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Statement of accounts

(Querist) 20 November 2011 This query is : Resolved 
Please let me know that any apex court decisions are there to establish that the statement of accounts attached to the plaint should clear and explanatory to the pleadings.Please provide me with the citation if any to that aspect.
prabhakar singh (Expert) 22 November 2011
Mr. A.G.Syam kumar !
Sorry to state that facts stated by you are not so clear that one can provide you the exact judgement you are looking for.

However i hope the following approach may provide you self help in searching the exact judgement.

Entries in books of accounts 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.Says so section 34 of the Evidence Act.
On the suit filing date they are required to be certified and signed as checked on original by the registry of court and copies to filed along with suit with one exception that the under Bankers Book Evidence Act extracts of original can be certified by Bank's officer and they need not carry the original to the court.
The next point to be born about is that these entries alone ,though relevant,can not fasten the defendant with liability on their own alone basis but they do need corroborative evidence.
Shailesh Kr. Shah (Expert) 23 November 2011
query is not clear.

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