28 Bsa - Entries in books of account when relevant

Section 28 : Entries in books of account when relevant - Bharatiya Nagarik Suraksha Sanhita, 2023

28. 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.

 

Bharatiya Sakshya Adhiniyam, 2023

Section 21 Admissions in civil cases when relevant

Section 22 Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding

Section 23 Confession to police officer

Section 24 Consideration of proved confession affecting person making it and others jointly under trial for same offence

Section 25 Admissions not conclusive proof, but may estop

Section 26 Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant

Section 27 Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated

Section 28 Entries in books of account when relevant

Section 29 Relevancy of entry in public record or an electronic record made in performance of duty

Section 30 Relevancy of statements in maps, charts and plans