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Bharatiya Sakshya Adhiniyam, 2023 — Section 28: Entries in books of account, when relevant

§ SECTION 28 · BSA 2023 · CHAPTER II — RELEVANCY OF FACTS

Entries in books of account, when relevant

Business account books — including those kept in electronic form — that are regularly kept are relevant to a matter the Court inquires into. But they are never enough on their own to charge a person with liability.

How to read Section 28

Relevant — but corroboration required.

Which books

Account books, paper or electronic, that are regularly kept in the course of business.

When relevant

Whenever the entries refer to a matter the Court has to inquire into.

The limit

They shall not alone be sufficient to charge any person with liability — other evidence is needed.

The bare Act

The section in its own words — colour-keyed by what each phrase does.

Section 28 · verbatim

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.

In short: a trader’s routine books — now expressly including electronic accounts — can be put in evidence on a disputed matter. But because a person could always write self-serving entries, the law refuses to let the books alone fasten liability on anyone.

→ This carries forward IEA 1872 § 34 — updated to name electronic account books.

Glossary

books of account

A trader’s or firm’s financial records — ledgers, day-books, journals.

electronic form

The 2023 update — accounts kept in digital/computerised form count equally.

regularly kept in the course of business

Maintained as a routine, contemporaneous record — not written up specially for the case.

not alone sufficient

The entry is relevant, but cannot by itself prove liability — it needs independent corroboration.

charge with liability

To fasten a legal debt or obligation on a person — the very thing the books cannot do on their own.

corroboration

Independent supporting evidence — a receipt, an acknowledgement, a witness — that the books require.

The picture

A ledger is relevant — but never enough alone.

LEDGER ALONEcannot charge B with liabilityLEDGER + OTHER EVIDENCE+receipt · witness · acknowledgementthe debt may be proved

The section, part by part

Tap a part — the picture-story tells it first; the word-by-word text and example follow.

the ruleBooks of account — relevant, but not decisive

In one lineEntries in account books (paper or electronic) that are regularly kept in business are relevant when on point — but never enough on their own to charge anyone with liability.
1Account bookspaper or electronic,regularly kept2Relevant if on pointthey bear on a matterthe Court inquires into3But not alone enoughnever sufficient bythemselves to chargea ledger is evidence — never, by itself, the whole proof
Entries in the books of account, including those maintained in an electronic form,what · account books (incl. electronic)entries in account books — paper or electronic…
regularly kept in the course of business⚠ routinely kept…that are routinely kept in the ordinary course of business…
are relevant whenever they refer to a matter into which the Court has to inquire,relevant if on point…are relevant whenever they bear on a matter the Court is inquiring into…
but such statements shall not alone be sufficient evidence to charge any person with liability.⚠ but not alone enough…but they are never enough on their own to fix anyone with liability.
ExampleA’s shop ledger, kept daily, shows B owes ₹5,000. The entry is relevant on B’s debt — but A cannot win on the ledger alone; he needs some independent proof (a delivery note, B’s part-payment, a witness).
✗ Not thisTwo limits bite. The books must be regularly kept — a ledger written up specially for the suit is not covered. And even a genuine entry is not alone sufficient to charge liability — you cannot prove your own claim by your own accounts.

relevant, not enoughWhy account books need backup

In one lineAn account-book entry can support a claim, but you always need something more to prove it.
A — creditor“B owes me ₹1,000”ACCOUNT BOOKB ₹1,000relevant on the debt ✓not sufficient without other evidenceIllustration: A’s account books show B owes ₹1,000 — relevant, but not sufficient without other evidence.
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 entryA’s ledger entry showing B’s ₹1,000 debt is relevant…
The entries are relevant, but are not sufficient, without other evidence, to prove the debt.⚠ needs more…but cannot prove the debt on its own — A needs independent evidence too.
ExampleSo A must add a delivery receipt, a prior acknowledgement from B, or a witness to the transaction — only then does the ledger help carry the debt.
✗ Not thisThe rule is not that account books are worthless — they are good corroboration. It is that they cannot single-handedly impose liability; the corroboration must be independent of the books themselves.

Connected provisions

§ 26

Course-of-business statements

Clause (b) of § 26 also admits routine business records — § 28 is the account-book special case, with a corroboration cap.

§ 25

Not conclusive

Like an admission, an account entry is relevant but not decisive on its own.

§ 29 · next

Entry in a public record made in duty

The next provision in Chapter II.

lineage

IEA 1872, § 34

Carried forward — now expressly covering electronic account books.