Entries in books of account when relevant
AI Assist
Summary
Entries in books of account, including electronic records, that are regularly kept in the course of business are relevant when they relate to a matter the court must decide. Such entries are admissible but cannot by themselves establish a person’s liability or prove the whole case. Other corroborating evidence is required to charge someone.
Example
Priya sells goods on credit to Karan and records a ₹10,000 entry in her electronic business account book. When Priya sues Karan, that entry is relevant evidence of the debt but is not enough on its own to prove Karan owes the amount; she will need other proof like delivery receipts or witness testimony.
Bare Act
Enacted textEntries 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.
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