What Is BSA Section 28?

Bhartiya Sakshya Adhiniyam, 2023 - Section 28: 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. However, 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, which indicate that B is indebted to him for this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.

Brief Detail

Section 28 of the Bhartiya Sakshya Adhiniyam, 2023, addresses the relevance of entries in the books of account. These entries, including electronic records, are considered relevant when they pertain to matters under inquiry by the Court. However, despite their relevance, these entries alone do not provide sufficient proof to establish the liability of any individual. Other forms of evidence are required to substantiate claims made based on these entries.

Question & Answers

Q1: What does Section 28 of the Bhartiya Sakshya Adhiniyam, 2023 state about entries in books of account?

A1: Section 28 states that entries in books of account, including electronic records, are relevant when they relate to a matter being inquired into by the Court. However, these entries alone are not sufficient evidence to charge any person with liability.

Q2: Are entries in account books sufficient to prove a debt?

A2: No, entries in account books are relevant but not sufficient on their own to prove a debt. Additional evidence is needed to establish the debt.

Q3: Can electronic records in books of account be used as evidence?

A3: Yes, electronic records in books of account are considered relevant as long as they are regularly maintained in the course of business.

Q4: What is the importance of entries in books of account according to this section?

A4: Entries in books of account are relevant for matters under Court inquiry but do not automatically prove liability without additional supporting evidence.

Example

Example 1:
A runs a business and maintains detailed account books. He claims that B owes him a sum of money based on these entries. When A sues B for the amount, the Court may consider the entries in A's account books as relevant, but these entries alone cannot be used to establish the debt without further proof.

Example 2:
C sues D for unpaid rent based on the entries in his electronic ledger showing D’s debt. The Court finds the entries relevant, but C must provide additional evidence, such as a signed rent agreement or payment receipts, to establish the debt.

Summary

Section 28 of the Bhartiya Sakshya Adhiniyam, 2023, makes clear that while entries in books of account are relevant when they relate to a Court inquiry, they are not sufficient to prove liability. Other evidence must be presented to establish the claims made in the account entries.