Section 34 of IEA : Section 34: Entries In Books Of Account When Relevant

Explanation using Example

A practical application of Section 34 of The Indian Evidence Act, 1872 could be a scenario where a business owner, Mr. Gupta, files a lawsuit against a supplier, Mr. Sharma, for an unpaid balance of Rs. 50,000. Mr. Gupta presents the court with his business's ledger, which has a regular entry showing that Mr. Sharma received goods but has not yet paid for them.

The ledger, maintained in the regular course of Mr. Gupta’s business, is admissible as relevant evidence under Section 34. However, according to this section, the ledger entries by themselves would not be enough to establish Mr. Sharma’s liability. Mr. Gupta would also need to provide additional evidence, such as a signed delivery receipt or a contract agreement, to corroborate the ledger entries and prove the debt in court.