Section 34 IEA – The Indian Evidence Act, 1872 – Entries in books of account when relevant.
Section 34. Entries in books of account when relevant.––1[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.
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