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TypeBare Act JurisdictionCentral Government

Indian Evidence Act 1872 Section 34

Entries in Books of Account Including Those Maintained in an Electronic Form when Relevant

~1 min read
https://sooperkanoon.com/act/26413

Bare act section · Research

About this section

Indian Evidence Act 1872 Section 34 is part of Indian Evidence Act 1872 - Entries in Books of Account Including Those Maintained in an Electronic Form when Relevant. Read the section text below and explore Indian court judgments that cite it.

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Section Text

34. 1 [Entries in books of account including those maintained in an electronic form] when relevant

1 [Entries in books of accounts 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.

_____________________

1. Substituted by Act 21 of 2000, section 92 and Schedule II, for "Entries in the books of account" (w.e.f. 17-10-2000).

Frequently asked questions

What does Indian Evidence Act 1872 Section 34 provide?

Section Section 34 of the Indian Evidence Act 1872 (Entries in Books of Account Including Those Maintained in an Electronic Form when Relevant) is reproduced on this page as part of the Indian Evidence Act 1872. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Indian Evidence Act 1872 Section 34?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Indian Evidence Act 1872 Section 34. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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