Bharatiya Sakshya Adhiniyam

Section 28

Entries in books of account when relevant

⚡ Quick Answer Reference: Section 28 BSA

Provision: Section 28 of BSA
Act: Bharatiya Sakshya Adhiniyam
Classification: RELEVANCY OF FACTS
Jurisdiction: India
Summary: This section says that entries in business account books, including electronic ones, are relevant evidence when they relate to a matter the Court is investigating, but they alone cannot be used to hold someone liable.

Statutory Content

What does Section 28 of BSA say?

Entries in the books of account, including those maintained in an 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. Illustration. A sues B for one thousand rupees, 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.

Indian StandardSection 28, Bharatiya Sakshya Adhiniyam

Bluebook (21st ed.)Bharatiya Sakshya Adhiniyam, § 28 (India)

Court Pleading StandardSection 28 of the Bharatiya Sakshya Adhiniyam

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Source: Gazette of India (Official Publication)Verify egazette.gov.in ↗

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Section Meaning & Purpose

What does Section 28 of BSA mean?

Plain English Explanation

This section says that entries in business account books, including electronic ones, are relevant evidence when they relate to a matter the Court is investigating, but they alone cannot be used to hold someone liable.

Practical Interpretation

In practice, this section means that account book entries can be used as evidence in court, but additional evidence is needed to prove a case, such as a debt or transaction.

Core Legal Purpose

The purpose of this section is to establish the relevance of account book entries as evidence, while also ensuring that they are not the sole basis for liability, to prevent unjust outcomes.

Key Legal Elements

•The entries must be in books of account regularly kept in the course of business.
•The entries must refer to a matter into which the Court has to inquire.
•The key legal test is whether the entries are relevant to the matter being investigated.
•The key exception is that such statements alone are not sufficient evidence to charge any person with liability.

Practical Example

Practical Example of Section 28 BSA

Rajesh sues Priya for 50,000 rupees, claiming she owes him for a business transaction. Rajesh shows the court his account book entries, which indicate Priya's debt. While these entries are relevant evidence, Rajesh must provide additional proof, such as receipts or witness testimony, to prove the debt and win his case.

Common Questions (FAQ)

Frequently Asked Questions about Section 28 BSA

Q: What is the punishment or consequence under Section 28 of BSA?

This section is a procedural provision and does not prescribe a penal punishment.

Q: Does this section apply to private individuals or public entities?

This section applies to anyone who maintains books of account in the course of business, which can include both private individuals and public entities.

Q: Is an offence under this section bailable or cognizable?

This section is not related to criminal offences, so it is neither bailable nor cognizable; it is a procedural provision related to evidence.

Common Questions about Section 28 BSA

What is Section 28 of BSA?

Section 28 of the Bharatiya Sakshya Adhiniyam (BSA) defines and regulates "Entries in books of account when relevant". In plain terms: This section says that entries in business account books, including electronic ones, are relevant evidence when they relate to a matter the Court is investigating, but they alone cannot be used to hold someone liable.

What are the elements of Section 28 of BSA?

The essential elements of Section 28 of BSA are: The entries must be in books of account regularly kept in the course of business.; The entries must refer to a matter into which the Court has to inquire.; The key legal test is whether the entries are relevant to the matter being investigated..

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