Section 126(2)(c) in The Evidence Act, 1977 (1920 A.D)
(c)A, being charged with embezzlement, retains B, an attorney, to defend him. In the course of the proceeding, B observes that an entry has been made in A's account book, charging A with the sum said to have been embezzled, which entry was not in the book at the commencement of his employment.