34.[Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant
II Of the Relevancy of FactsVerified
[ in of , in an ] [ by 21 of , Section 92 and .II, for " in the of " (w.e.f. 17.10.)], regularly kept in the course of business, are ever 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.IllustrationA sues B for Rs. 1,000 and shows in his - showing B to be indebted to him to this amount.The are but are not sufficient, without other evidence, to prove the debt.
