​KembaraXtra – Indian Evidence Law – Bharatiya Sakshya Adhiniyam – Entries in Books of Account When Relevant (Section 28)
1. Basic Principle of Section 28Under Section 28 of the Bharatiya Sakshya Adhiniyam, the law provides that:
Entries in books of account, including those maintained in electronic form, are relevant facts if they are regularly kept in the course of business, and relate to a matter under inquiry.
However:
👉 Such entries alone are not sufficient to charge any person with liability.

2. Scope of the Provision

• The section has two parts:
  • ✔ First part → Deals with relevancy
  • ❌ Second part → Limits evidentiary value

👉 Principle:

• Business records are generally trustworthy, but:
  • Cannot be the sole basis of liability

3. Example Explained

• A sues B for ₹1000
• Produces account books showing B owes money

👉 Result:

• ✔ Entries are relevant
• ❌ Not sufficient alone to prove debt

👉 Additional evidence is required

4. Essential Conditions (Note Form)To make entries admissible:

• ✔ Must be in:
  • A book of account
• ✔ Book must be:
  • Regularly kept
• ✔ Must be maintained:
  • In the course of business

👉 Even after this:

• ❌ Cannot alone impose liability

5. Meaning of “Book”

• A “book” means:
  • A bound collection of sheets

✔ Includes:

• Properly bound registers
• Spiral notebooks

❌ Does NOT include:

• Loose sheets
• Scraps of paper
• Extracts from accounts

👉 Reason:

• Loose papers are easily altered or manipulated

6. Regularly Kept in Course of Business

• Entries need not be:
  • Made daily or immediately

✔ Acceptable if:

• Recorded:
  • Periodically
  • In order of transactions

👉 Test:

• Whether there is:
  • Systematic and consistent practice

7. Evidentiary Value

• ✔ Entries are:
  • Relevant evidence
• ❌ But:
  • Only corroborative
  • Not independent proof of liability

👉 Must be supported by:

• Oral evidence
• Other documents

8. Key Judicial PrinciplesIn CBI v V.C. Shukla, the Court laid down:

• “Account” requires:
  • Systematic recording and balancing
• “Business” means:
  • Continuous and organized activity
• “Regularly kept” means:
  • Maintained through consistent practice

👉 Each case depends on:

• Nature of business
• Mode of record keeping

9. Key Legal Principle👉 Entries in books of account are admissible as relevant evidence, but they cannot by themselves create liability without independent corroboration.

10. Key Takeaways

• Section 28 deals with:
  • Business account entries
• Requirements:
  • Proper books
  • Regular maintenance
• Value:
  • ✔ Relevant
  • ❌ Not sufficient alone

One-Line Summary👉 Entries in books of account regularly kept in the course of business are relevant, but cannot alone be used to impose liability without supporting evidence.