1[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.
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1. Subs. by Act 21 of 2000, s. 92 and the Second Schedule, for "entries in the books of account" (w.e.f. 17-10-2000).
Section 31 Admissions not conclusive proof, but may estop
Section 32 Cases in which statement of relevant fact by person who is dead or cannot be found, etc.
Section 34 Entries in books of account when relevant
Section 35 Relevancy of entry in public record made in performance of duty
Section 36 Relevancy of statements in maps, charts and plans
Section 38 Relevancy of statements as to any law contained in law-books
Section 40 Previous judgments relevant to bar a second suit or trial