Section 28: Entries in books of account when relevant.

The Bharatiya Sakshya Adhiniyam, 2023Central Act · Act 47 of 2023

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.

Where this provision sits

Act	The Bharatiya Sakshya Adhiniyam, 2023
Section	28
Marginal note	Entries in books of account when relevant.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

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