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Section 34 - Indian Evidence Act, 1872
Indian Evidence Act, 1872
34. Entries in books of account when relevant
8A [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.
Related Sections
- Section 131: Production of documents or electronic records which another person, having possession, could refuse to produce
- Section 87: Presumption as to books, maps and charts
- Section 54: Previous bad character not relevant, except in reply
- Section 36: Relevancy of statements in maps, charts and plans
- Section 50: Opinion on relationship, when relevant
Related Acts
* Only for reference.