BSA Section 28: Entries in books of account when relevant

Bharatiya Sakshya Adhiniyam, 2023 · Chapter 2: Relevancy of Facts

28. 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 one thousand rupees, 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.

Bare act text for reference, current to 1 July 2024. It is not legal advice; check the official gazette for authoritative text.

Other sections in this chapter

3. Evidence may be given of facts in issue and relevant facts
4. Relevancy of facts forming part of same transaction
5. Facts which are occasion, cause or effect of facts in issue or relevant facts
6. Motive, preparation and previous or subsequent conduct
7. Facts necessary to explain or introduce fact in issue or relevant facts
8. Things said or done by conspirator in reference to common design
9. When facts not otherwise relevant become relevant
10. Facts tending to enable Court to determine amount are relevant in suits for damages
11. Facts relevant when right or custom is in question
12. Facts showing existence of state of mind, or of body or bodily feeling
13. Facts bearing on question whether act was accidental or intentional
14. Existence of course of business when relevant
15. Admission defined
16. Admission by party to proceeding or his agent
17. Admissions by persons whose position must be proved as against party to suit
18. Admissions by persons expressly referred to by party to suit
19. Proof of admissions against persons making them, and by or on their behalf
20. When oral admissions as to contents of documents are relevant
21. Admissions in civil cases when relevant
22. Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding
23. Confession to police officer
24. Consideration of proved confession affecting person making it and others jointly under trial for same offence
25. Admissions not conclusive proof, but may estop
26. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
27. Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated
29. Relevancy of entry in public record or an electronic record made in performance of duty
30. Relevancy of statements in maps, charts and plans
31. Relevancy of statement as to fact of public nature contained in certain Acts or notifications
32. Relevancy of statements as to any law contained in law books including electronic or digital form
33. What evidence to be given when statement forms part of conversation, document, electronic record, book or series of letters or papers
34. Previous judgments relevant to bar a second suit or trial
35. Relevancy of certain judgments in probate, etc., jurisdiction
36. Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 35
37. Judgments, etc., other than those mentioned in sections 34, 35 and 36 when relevant
38. Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved
39. Opinions of experts
40. Facts bearing upon opinions of experts
41. Opinion as to handwriting and signature, when relevant
42. Opinion as to existence of general custom or right, when relevant
43. Opinion as to usages, tenets, etc., when relevant
44. Opinion on relationship, when relevant
45. Grounds of opinion, when relevant
46. In civil cases character to prove conduct imputed, irrelevant
47. In criminal cases previous good character relevant
48. Evidence of character or previous sexual experience not relevant in certain cases
49. Previous bad character not relevant, except in reply
50. Character as affecting damages