- [Entries in books of account including those maintained in an electronic from] [Substituted by Act V of 2001, (Section 22).] regularly kept in the course of business, are relevant whenever they refer to 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 entries in his account book showing B to be indebted to him to his amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.
