BSA Section 28: Statements made under special circumstances Entries in books of account when relevant (formerly IEA 34)
Bharatiya Sakshya Adhiniyam, 2023 · in force from 1 July 2024
BSA 28: Statements made under special circumstances Entries in books of account when relevant
From 1 July 2024
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.
What it replaced in the Evidence Act
BSA 28 ← IEA 34 · Entries in books of account when relevantChanged
BPR&D's comparison records a change. Read what changed before relying on the old wording.
What changed, per BPR&D: No change except the words "include those maintained in an electronic form" are excluded from the heading.
Printed in both official correspondence tables (BPR&D and NCRB).
[Entries in books of account, including those maintained in an electronic from], 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 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.
Which one applies
Under section 170(2) of the BSA, an application, trial, inquiry, investigation, proceeding or appeal already pending on 1 July 2024 is dealt with under the Evidence Act; one begun on or after that date, under the BSA.
Read BSA section 170 →Judgments decided under IEA 34
They remain the law on IEA 34. Where the provision changed in the move, read what changed before relying on one for an offence after 1 July 2024.
Sources
- Correspondence Table and Comparison Summary of the Bharatiya Sakshya Adhiniyam, 2023 to the Indian Evidence Act, 1872, Bureau of Police Research & Development, Ministry of Home Affairs, page 3.
- Bharatiya Sakshya Adhiniyam, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 12.
- The Indian Evidence Act, 1872 (Act 1 of 1872), as amended, India Code, Legislative Department, Ministry of Law and Justice.
BPR&D is the Bureau of Police Research & Development (Ministry of Home Affairs); NCRB the National Crime Records Bureau. Their correspondence tables are training aids, not law. This page is general information, not legal advice on any case; the bare Acts as published by the Government of India are the authority.