Section 28 BSA: without other evidence, to prove the debt
Official statutory evidence provision under the Bharatiya Sakshya Adhiniyam, 2023.
Official Statutory Wording (100% Legally Correct)
Entries in the books of account, 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. Illustration. A sues B for one thousand rupees, 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,
Simplified Legal Summary
This section details the statutory rules, frameworks, and procedures under Section 28 of the BSA.
Legal Compliance Notice
This content is compiled from the official Gazette of India publication. Electronic records must be certified under Section 63 BSA to be legally admissible in criminal or civil court trials.