Section 28
Entries in books of account when relevant.
The Bharatiya Sakshya Adhiniyam, 2023
About this Act
An Act to consolidate and to provide for general rules and principles of evidence for fair trial.
Chapter II: Relevancy of facts Sections 3 to 50
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.
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.