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Bare acts > Indian Evidence Act, 1872 > Section 34
 
 
   

*[34. Entries in books of account including those maintained in an electronic form] when relevant.- Entries in books of accounts 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.]

*[Substituted by Information Technology Act, 2000]

 

 
 

 

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