PART II · CHAPTER II RELEVANCY OF FACTS · Statements made under special circumstances

Section 28: Entries in books of account when relevant

The Bharatiya Sakshya Adhiniyam, 2023

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.

Corresponding Evidence Act provision

As given in the correspondence table of the National Crime Records Bureau (Ministry of Home Affairs). Read both texts before relying on it. NCRB table

28	34. Entries in books of account, including when relevant.

Questions on this section

2 questions in 13 of our papers cite Section 28. Try these from the free papers:

1. In Central Bureau of Investigation v. V.C. Shukla (1998), where diaries, notebooks and loose sheets recovered in a search were relied upon under Section 34 of the Indian Evidence Act, 1872 (now Section 28 of the BSA), the Supreme Court held that:

Practise questions on Bharatiya Sakshya Adhiniyam