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.
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.