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Excise Acts, Rules & Regulation Central Excise Acts Chapter 1-Statements made under special circumstances

34. Entries in books of account when relevant.-

Entries in books of account, 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.

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