Entries in books of account including those maintained in an electronic form when relevant
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Summary
Entries regularly kept in the course of business, including electronic entries, are admissible when they relate to a matter the court must decide. They are relevant evidence but cannot by themselves prove a person’s liability; other supporting evidence is needed.
Example
Ravi sells goods on credit to Karan and records a Rs. 5,000 entry in his business account-book showing Karan owes him. When Ravi sues, the court will treat that entry as relevant evidence, but it alone will not prove Karan’s debt without other supporting proof.
Bare Act
Enacted textEntries 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.
Illustrations
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.
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