Section 28 of the Bharatiya Sakshya Adhiniyam, (BSA), 2023
Certainly! Here's a detailed explanation of Section 28 of the Bharatiya Sakshya Adhiniyam (BSA), 2023, also known as the Indian Evidence Act, 2023:
๐ Section 28: Entries in Books of Account When Relevant
Text of Section 28:
Entries in the books of account, including those maintained in electronic form, 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.
Source: (indiacode.nic.in)
๐งพ What Does This Mean?
This section addresses the admissibility of entries in books of account, including electronic records, as evidence in legal proceedings.
Relevance: Entries made in the regular course of business are considered relevant when they pertain to a matter under judicial inquiry.
Insufficiency: While such entries are relevant, they cannot solely establish liability. Additional evidence is required to substantiate claims.
๐ Practical Example
Scenario: A sues B for a debt of โน1,000, presenting entries in his account books indicating that B owes him this amount.
Relevance: The entries are relevant to the matter at hand.
Insufficiency: However, these entries alone are not sufficient to prove the debt; other corroborative evidence is necessary.
โ๏ธ Legal Implications
Admissibility: Entries in books of account are admissible as evidence under Section 28.
Burden of Proof: The party relying on such entries must present additional evidence to establish the truth of the matter.
Electronic Records: The inclusion of electronic records aligns with modern business practices and acknowledges the digital nature of contemporary transactions.
๐งญ Summary
Section 28 emphasizes the importance of books of account as evidence while ensuring that they are not solely relied upon to determine liability. It maintains a balance between recognizing the utility of business records and safeguarding against potential misuse.
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