A sues B for Rs 1000 and he shows entries in his account books to the effect that B is indebted to h...........

Indian Evidence Act (IEA) 1872 Relevancy of Facts

A sues B for Rs. 1000 and he shows entries in his account books to the effect that B is indebted to him. The entries in the account books are –

Relevant but will not be sufficient to charge any person with liability

Relevant but will not be sufficient to charge any person with liability and some independent evidence must be adduced

Not relevant

None of the above

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Explanation:

Section 34 –
34. Entries in books of account including those maintained in an electronic form] when relevant [Entries 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.
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.