Entries in books of account when relevant
Full Text
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.
Plain English Summary
Recognizes business account books as evidence but requires corroboration for liability.
Key Legal Elements
- Books of account (Physical/Electronic)
- Regularly kept in business course
- Relevant to inquiry
- Corroboration required for liability
Practical Note
Crucial for recovery suits and commercial litigation. While ledger entries are admissible, they must be backed by additional proof like invoices, contracts, or oral testimony.
हिंदी पाठ
कारोबार के अनुक्रम में नियमित रूप से रखी गई लेखा-बहियों (इलेक्ट्रॉनिक सहित) की प्रविष्टियाँ सुसंगत हैं, किन्तु वे अकेले किसी व्यक्ति को दायित्व से भारित करने के लिए पर्याप्त नहीं होंगी।
दृष्टांत:
A, B पर 1000 रुपये का दावा करता है और अपने बहीखाते में प्रविष्टि दिखाता है। यह प्रविष्टि सुसंगत है, लेकिन ऋण साबित करने के लिए अकेले पर्याप्त नहीं है।