Evidence Act · Chapter II · Of the relevancy of facts

Evidence Act section 34 in the BSA

Evidence Act 34BSA 28

Evidence Act section 34, “Entries in books of account when relevant”, is now BSA section 28 of the Bharatiya Sakshya Adhiniyam, 2023, in force from 1 July 2024.

What changed

From Evidence Act 34 to BSA 28

Now BSA section 28, with the same rule; the heading no longer mentions books maintained in electronic form separately.

The official text

Old and new, side by side

Indian Evidence Act, 1872

Section 34 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.

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.

Bharatiya 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, 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.

The texts are India Code’s. The amendment markers and footnotes of the official print are left out, so the old section reads as it stood when it was repealed. The PDFs linked below carry the full history.

Old law or new?

Which one applies to a case

The BSA repealed the Indian Evidence Act from 1 July 2024 (section 170(1)). Any application, trial, inquiry, investigation, proceeding or appeal pending immediately before that date is dealt with under the Evidence Act as it then stood, as if the BSA had not come into force (section 170(2)).