Section 34 Indian Evidence Act 1872
Section 34 of the Indian Evidence Act 1872 is about ‘Entries in books of account when relevant‘. It is under ‘STATEMENTS MADE UNDER SPECIAL CIRCUMSTANCES’ of Chapter II of the Act. Chapter II is titled ‘OF THE RELEVANCY OF FACTS‘.
Entries in books of account when relevant
[Entries in books of account, including those maintained in an electronic from], 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.
See also:
Section 33 Indian Evidence Act 1872 (Relevancy of certain evidence for proving, in subsequent proceeding, the truth of facts therein stated)