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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 37: Relevancy of statement as to fact of public nature, contained in certain acts or notifications
- Section 148: Court to decide when question shall be asked and when witness compelled to answer
- Section 122: Communications during marriage
- Section 45: Opinions of experts
- Section 55: Character as affecting damages
Related Acts
* Only for reference.