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?
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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