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Saurabh sues Bhasker for ₹1,000 and produces entries showing the debt in books of account regularly…

Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 makes regularly kept business-account entries relevant when they concern the matter under inquiry. Such entries are…

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Saurabh sues Bhasker for ₹1,000 and produces entries showing the debt in books of account regularly kept in the course of his business. How are those entries treated under the Bharatiya Sakshya Adhiniyam, 2023?

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Answer and explanation

Correct answer B

Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 makes regularly kept business-account entries relevant when they concern the matter under inquiry.

Such entries are insufficient by themselves to charge Bhasker with liability for the debt.

Option feedback

Option A

Entries meeting the stated conditions and concerning the alleged debt are relevant.

Option B

Section 28 and its illustration distinguish relevance from sufficiency to establish liability.

Option C

Section 28 specifically provides that the entries alone are insufficient to charge liability.

Option D

The statute denies even standalone sufficiency, so the entries cannot be conclusive proof by themselves.

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