Section 34Entries in books of account [or digital record] when relevant

s. 34

34. Entries in books of account [or digital record] when relevant Entries in books of account [ 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. 23. 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).