BSA Section 28 — Entries in books of account when relevant

Summary

Entries made in books of account that are regularly kept in the course of business, including records maintained electronically, are considered relevant in a court case if they relate to a matter the court is investigating. However, these entries by themselves are not enough to hold any person legally responsible for a liability; additional evidence is required to support them.

Official Text

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.

Old <-> New Code Mapping

• IEA §34 — Entries in books of account when relevant