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[Section Index]

1The Evidence Act, 1872

( ACT NO. I OF 1872 )

[ 15th March, 1872 ]

Part I

RELEVANCY OF FACTS

Chapter II

STATEMENTS MADE UNDER SPECIAL CIRCUMSTANCES

Entries in books of account 2[or digital record] when relevant

34. Entries in books of account 3[ or digital record], 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 Taka 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.

  • 1
    Throughout this Act, except otherwise provided, the words "Bangladesh", "Government" and "Taka" were substituted, for the words "Pakistan", "Central Government" and "rupees" or "Rs." respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).
  • 2
    The words “or digital record” were inserted after the word “account” by section 5(a) of the Evidence (Amendment) Act, 2022 (Act No XX of 2022).
  • 3
    The words “or digital record” were inserted after the word “account” by section 5(b) of the Evidence (Amendment) Act, 2022 (Act No XX of 2022).
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Ministry of Law, Justice and Parliamentary Affairs