Evidence Regarding Entries In Books Of Account

Tanushree Thapa, BA LLB, Ramaiah College of Law, Bengaluru, Karnataka

ABSTRACT

This paper examines the admissibility and probative value of entries in account books under Section 34 of the Indian Evidence Act. It explores their relevance in legal proceedings, considering historical context and judicial evolution. Additionally, it assesses the credibility of such entries and addresses challenges in their use as corroborative evidence. Through analysis of legal precedents and literature, the study aims to enhance understanding of their evidentiary value in India's justice system.

INTRODUCTION

In the context of legal disputes and litigations, the Indian Evidence Act's Section 34 plays a crucial role in determining the relevancy and probative value of entries in books of account. The admissibility of such entries, maintained either physically or in electronic form, is subject to the condition that they are regularly kept in the course of business. While these entries can provide valuable insights into financial transactions, they cannot, on their own, hold a person liable. The principle of self-serving statements not being sufficient evidence applies here, and entries must be corroborated with independent evidence to establish their trustworthiness.