Section 28 of BSA : Section 28: Entries in books of account when relevant.

Explanation using Example

Example 1:

Rajesh runs a small electronics shop in Mumbai. He maintains a digital ledger where he records all transactions. One day, he sells a television to Suresh on credit, and the transaction is duly recorded in his digital ledger. A few months later, Rajesh sues Suresh for non-payment of ₹25,000, the cost of the television. Rajesh presents the digital ledger entries as evidence in court. According to Section 28 of The Bharatiya Sakshya Adhiniyam 2023, these entries are relevant to the case. However, Rajesh must provide additional evidence, such as a signed invoice or witness testimony, to prove that Suresh indeed owes him the money. The ledger entries alone are not sufficient to charge Suresh with liability.

Example 2:

Meena owns a garment manufacturing business in Delhi. She maintains a physical book of accounts where she records all her business transactions. She supplies a bulk order of garments to a retailer, Anil, and records the transaction in her account book. Later, Meena claims that Anil has not paid ₹50,000 for the garments and decides to take legal action. In court, Meena presents her account book showing the entry of the transaction. Under Section 28 of The Bharatiya Sakshya Adhiniyam 2023, the court will consider the account book entries as relevant evidence. However, Meena will need to provide additional proof, such as delivery receipts or emails confirming the order and delivery, to establish Anil's liability. The account book entries alone are not enough to hold Anil responsible for the debt.