34. Entries in books of account including those maintained in an electronic form, when relevant.

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.

*Admissibility-
Entries in account books regularly kept in the course of business are admissible though they by themselves cannot create any liability.
Related Case- Ishwar Das v. Sohan Law, 2000

Unbound sheets of paper are not books of account and cannot be relied upon.
Related Case- Dharam Chand Joshi v. Satya Narayan Bazaz, 1993

Books of account being only corroborative evidence must be supported by other evidence.
Related Case- Dharam Chand Joshi v. Satya Narayan Bazaz, 1993

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