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Section 34: Entries in books of account when relevant

The Indian Evidence Act, 1872Central Act · Act 1 of 1872

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Bharatiya Sakshya Adhiniyam, 2023, with effect from 1 July 2024

1[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. 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.

Where this provision sits

ActThe Indian Evidence Act, 1872
Section34
Marginal noteEntries in books of account when relevant
JurisdictionCentral
StatusRepealed
Judgments citing it7

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