Statements Made Under Special Circumstances: With Specific Reference to Section 34

Statements Made Under Special Circumstances: With Specific Reference to Section 34

The Evidence Act, Section 34 States that:
“Entries in books of account including those maintained in an electronic form when relevant-

[Entries in books of accounts 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.