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.<\/p>\n\n\n\n
Illustration<\/em><\/p>\n\n\n\n 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.<\/p>\n","protected":false},"excerpt":{"rendered":" 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[33],"tags":[139,140,147,138,145,149,142,150,148,141,146,151,111,152,112,143,121,122,113,114,144],"class_list":["post-3198","post","type-post","status-publish","format-standard","category-bharatiya-sakshya-adhiniyam-bsa","tag-bhartiya-sakshya-adhiniyam","tag-bhartiya-sakshya-adhiniyam-2023-in-hindi","tag-bhartiya-sakshya-adhiniyam-pdf-download","tag-bsa-2023","tag-bsa-2023-all-sections","tag-bsa-2023-chapters","tag-bsa-2023-pdf","tag-bsa-dhara-list","tag-bsa-section-wise-explanation","tag-bsa-sections-list","tag-bsa-vs-evidence-act-1872","tag-evidence-act","tag-expert-vakil","tag-expert-vakil-bsa","tag-expertvakil","tag-indian-evidence-act-2023","tag-indian-kanoon","tag-indiankanoon","tag-ishan-tathagat","tag-ishantathagat","tag-new-evidence-law-india"],"yoast_head":"\n
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