IEA 34 : Section 34 of the Indian Evidence Act:
[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. COMMENTS Admissibility Entries in account books regularly kept in the course of business are admissible though they by themselves cannot create any liability; Ishwar Dass v. Sohan Lal, AIR 2000 SC 426. Unbound sheets of paper are not books of account and cannot be relied upon; Dharam Chand Joshi v. Satya Narayan Bazaz, AIR 1993 Gau 35. Books of account being only corroborative evidence must be supported by other evidence; Dharam Chand Joshi v. Satya Narayan Bazaz, AIR 1993 Gau 35.
India's Important Case Laws and Landmark Judgments on IEA - Section 34 Indian Evidence Act 1872:
Emperor vs Barendra Kumar Ghose on 26 September, 1923 - Calcutta High Court
The King Emperor vs Barendra Kumar Ghose on 26 September, 1923 - Calcutta High Court
In Re: Sorna Velayutham Pillai vs Unknown on 5 August, 1974 - Madras High Court
M/S Punjab State Industrial vs Mr. Sunil K. Kansal on 11 October, 2012 - Punjab-Haryana High Court
Khujji @ Surendra Tiwari vs The State Of Madhya Pradesh on 16 July, 1991 - Supreme Court of India
Suresh And Anr vs State Of U.P on 2 March, 2001 - Supreme Court of India
Vishal Yadav vs State Of U.P. on 2 April, 2014 - Delhi High Court
Naba Kumar Das vs State Of Assam on 19 October, 2001 - Gauhati High Court
Gopeswar Sen And Ors. vs Burdwanadhipati Maharajadhiraj on 23 January, 1928 - Calcutta High Court
M/S Khushal Chand Jagdish Rai vs Hakam Singh on 14 January, 2014 - Punjab-Haryana High Court
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