BSA28
BSA Section 28: Entries in books of account when relevant
Ch II · Relevancy of Facts
Gazette p.22
Verbatim · BSA28. Entries in books of account when relevant.— 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.
Corresponds (indicatively) to Evidence Act 34 of the repealed Indian Evidence Act, 1872. Evidence Act → BSA table
Cite as: Section 28, Bharatiya Sakshya Adhiniyam, 2023 (Act No. 47 of 2023)