Evidence Act 34 vs BSA 28: Entries in books of account when relevant
Section 34 of the Indian Evidence Act is now section 28 of the Bharatiya Sakshya Adhiniyam, in force from 1 July 2024. 98% of the old wording is kept; 2 words removed and 3 words added.
Struck out: only in the old section. Marked: new in the new section. Punctuation and capitals are ignored when matching words.
Evidence Act section 34Entries in books of account when relevant
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 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.
BSA section 28Entries in books of account when relevant
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.
Text of both sections from India Code, as in our Bare Acts library. Footnotes and amendment notes are on the section pages. Find any other section with the section converter.