Sections 34 and 35 of the Indian Evidence Act, 1872: Entries in Books of Account and Public Records

Sections 34 and 35 of the Indian Evidence Act, 1872 deal with the relevancy of particular records made under special circumstances. Section 34 concerns entries regularly made in books of account, including electronic books of account. Section 35 concerns entries in public or other official records made in the performance of a legal or official duty.

Section 34 - Entries in Books of Account When Relevant

The section therefore recognizes business accounts as relevant evidence but places an important limitation on their evidentiary value. A party cannot ordinarily establish another person's liability merely by producing its own account entries. The entries require supporting or corroborative evidence sufficient to prove the alleged transaction or liability.

Essential requirements of Section 34

• There must be an entry in a book of account, which may include an account maintained in electronic form.
• The books must be regularly kept in the course of business.
• The entry must refer to a matter into which the Court has to inquire.
• The entry is relevant, but it cannot by itself be sufficient to charge a person with liability.

Illustration under Section 34

If A sues B for Rs. 1,000 and relies on entries in A's account books showing that B owes that amount, the entries are relevant. They are not, without other evidence, sufficient to prove the debt against B.

Electronic books of account

Section 34 expressly includes books of account maintained in electronic form. Relevancy under Section 34 does not dispense with other applicable rules concerning proof and admissibility of electronic records. The party relying on an electronic account record must therefore satisfy the evidentiary requirements applicable to the manner in which that electronic record is sought to be proved.

Section 35 - Relevancy of Entry in Public Record Made in Performance of Duty

The provision is based on the evidentiary value attached to records prepared as part of an official or legally required duty. The entry must have the required connection with an official or statutory duty; the mere fact that information appears in a document held by a public authority does not by itself answer every question about its proof, accuracy or evidentiary weight.

Essential requirements of Section 35

• The entry must be contained in a public or other official book, register, record or electronic record.
• The entry must state a fact in issue or a relevant fact.
• It must be made by a public servant in discharge of official duty, or by another person performing a duty specially required by law.
• When these statutory conditions are satisfied, the entry itself is a relevant fact.

Difference Between Sections 34 and 35

Section 34 primarily concerns regularly kept business accounts. Such entries are relevant but cannot alone establish liability. Section 35 concerns qualifying entries in public or official records made in performance of an official or legally imposed duty. Both provisions make specified records relevant, but each has separate statutory conditions and neither should be treated as eliminating other applicable rules governing proof, authenticity and evidentiary weight.

Definitions and Related Concepts

Relevant: Under the scheme of the Indian Evidence Act, one fact is relevant to another when it is connected with that fact in one of the ways recognized by the Act's provisions relating to relevancy of facts.

Fact in issue: Broadly, this refers to a fact from which, either by itself or in connection with other facts, the existence, non-existence, nature or extent of a right, liability or disability asserted or denied in a proceeding necessarily follows.

Document and electronic record: The Evidence Act's documentary evidence framework, read with the amendments relating to electronic records, recognizes records created and stored electronically. Where an electronic record is relied upon, the provisions specifically governing proof of electronic evidence may also become relevant.

Practical Evidentiary Effect

Relevancy and proof are related but distinct questions. A record may be relevant under Section 34 or Section 35 while the Court still considers whether it has been properly proved, whether its source and authenticity are established where required, whether the entry accurately relates to the disputed fact, and what weight should ultimately be given to it in the circumstances of the case.

Note: This article describes the pre-Bharatiya Sakshya Adhiniyam legal framework. The Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872, subject to its statutory savings for specified proceedings pending immediately before commencement.