Quick Navigation
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 43: Judgment, etc., other than those mentioned in sections 40 to 42, when relevant
- Section 1: Short title, extent and commencement
- Section 99: Who may give evidence of agreement varying terms of document
- Section 23: Admission in civil cases relevant
- Section 153: Exclusion of evidence to contradict answers to questions testing veracity
Related Acts
* Only for reference.