What is Entries in books of account when relevant What is Relevancy of entry in public record made in performance of duty Section 34 and 35 of Indian Evidence Act 1872

Entries in books of account when relevant and Relevancy of entry in public record made in performance of duty are defined under section 34 and 35 of Indian Evidence Act 1872. Provisions under these sections are:

 

Section 34 of Evidence Act "Entries in books of account when relevant"

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.

 

Section 35 of Evidence Act "Relevancy of entry in public record made in performance of duty"

An entry in any public or other official book, register or [record or an electronic record], stating a fact in issue or relevant fact, and made by a public servant in the discharge of his official duty, or by any other person in performance of a duty specially enjoined by the law of the country in which such book, register, or [record or an electronic record] is kept, is itself a relevant fact.

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