The Section 34 of the Evidence Act is based upon the principle that entries made regularly in t...........

Indian Evidence Act (IEA) 1872 Relevancy of Facts

The Section 34 of the Evidence Act, is based upon the principle that entries made regularly in the course of business are sure to be accurate. In all such entries the writer has full knowledge, no motive to falsehood, and there is the strongest improbability of untruth. The section 34 of the Evidence Act, provides that the –

Entries in books of account regularly kept in the course of business are relevant and therefore admissible whenever they refer to a matter into which the court has to enquire; and such entries though admissible are alone sufficient to charge a person with liability.

Entries in books of account regularly kept in the course of business are irrelevant and therefore, inadmissible whenever they refer to a matter into which the court has to enquire but such entries become admissible if corroborated by other evidence.

Entries in books of account regularly kept in the course of business are relevant and therefore admissible whenever they refer to a matter into which the court has to enquire; and such entries are admissible are not alone sufficient to charge a person with liability unless corroborated by other evidence.

Entries in book of account yearly kept in the course of business are relevant and therefore admissible whenever they refer to a matter into which the court has to enquire; and such entries though admissible are not alone sufficient to charge a person with liability unless corroborated by other evidence.

Explanation:

Regularly kept in the course of business – admissible but alone not sufficient to charge a person with liability unless corroborated by other evidence.