Bharatiya Sakshya Adhiniyam
BSA 28 was IEA 34.
Entries in books of account when relevant.
Carried over
96% of the old wording kept
Old · IEA 1872 · Ch. II
s. 34
[Entries in books of account, including those maintained in an electronic form] when relevant
[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 1000 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.
Text read from the official print by OCR. Check it against the print before quoting.
New · BSA 2023 · Ch. II
s. 28
Entries in books of account when relevant.
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.
Text from India Code