Chapter II — OF THE RELEVANCY OF FACTS
ধারা ৩৪Entries in books of account 2[or digital record] when relevant
34. Entries in books of account 3[ or digital record], 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 Taka 1,000, 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, without other evidence, to prove the debt.
- Throughout this Act, except otherwise provided, the words "Bangladesh", "Government" and "Taka" were substituted, for the words "Pakistan", "Central Government" and "rupees" or "Rs." respectively by section 3 and 2nd Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).
- The words “or digital record” were inserted after the word “account” by section 5(a) of the Evidence (Amendment) Act, 2022 (Act No XX of 2022).
- The words “or digital record” were inserted after the word “account” by section 5(b) of the Evidence (Amendment) Act, 2022 (Act No XX of 2022).