Section 28 BSA: Entries in books of account when relevant

Bharatiya Sakshya Adhiniyam, 2023

Section 28 BSA at a Glance

Section 28 BSA deals with entries in books of account when relevant. It replaced Section 34 IEA on 1 July 2024.

Was IEA

Section 34 →

Section 28 BSA Bare Act Text

28. Entries in books of account when relevant

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.

Source: Section 28, Bharatiya Sakshya Adhiniyam, 2023

Section 28 BSA in Simple Words

Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 makes entries in business books of account relevant in court, while stopping a party from fixing legal liability on someone using those entries alone.

The rule covers books of account kept in physical form as well as books kept in electronic form. For the entries to be relevant, the books must be kept regularly during business operations, and the entries must relate to a matter under inquiry by the court.

Even when such account book entries are relevant, the entries alone are not sufficient evidence to make any person liable. As the illustration to the Adhiniyam shows, if a person sues another for one thousand rupees and produces account book entries showing the debt, the court treats those entries as relevant, yet additional evidence is required to prove the debt.

When Section 28 BSA Applies

  • A party relies on entries in books of account, including books kept in electronic form.
  • Those books of account are kept regularly during the course of business.
  • The entries relate to a matter under inquiry by the court.

Example of Section 28 BSA

In September 2024, Priya operates a grain trading business in Indore and keeps regular account books during business operations. During a court inquiry into unpaid grain supplies, Priya produces the business account entries to establish a claim against Farhan. Under Section 28 BSA, the account entries are relevant because the entries relate to a matter under inquiry by the court. Still, those account entries alone are not sufficient evidence under Section 28 BSA to fix liability on Farhan without additional evidence.

When Section 28 BSA Does Not Apply

  • Account book entries alone are not sufficient evidence to fasten liability on any person without other supporting evidence.

Section 28 BSA in the IEA (Previous Law)

Section 28 BSA replaces Section 34 IEA from the old criminal code.

Section 34 of the Indian Evidence Act, 1872 became Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 on 1 July 2024. No substantive change. The illustration writes the sum as "one thousand rupees".

FAQs on Section 28 BSA

What is Section 28 BSA?▼

Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 states that entries in books of account kept regularly during business operations, including electronic books, are relevant when they relate to a matter under inquiry by the court. However, such entries alone are not sufficient evidence to make any person liable.

Are electronic account books covered by Section 28 BSA?▼

Yes. The Adhiniyam expressly covers entries in books of account kept in electronic form, as long as those books are kept regularly during business operations.

Can a court hold a person liable for a debt based only on account book entries under Section 28 BSA?▼

No. Even when the account book entries are relevant, those entries alone are not sufficient evidence to prove a debt or fix liability without other evidence.

Do the books of account have to be kept regularly in business to be relevant under Section 28 BSA?▼

Yes. The rule makes entries relevant only when the books of account are kept regularly in business and relate to a matter under inquiry by the court.

What is Section 28 BSA in IEA?▼

Section 34 IEA is the earlier provision corresponding to Section 28 BSA before 1 July 2024. There is no substantive change to the rule, and the illustration in the Adhiniyam writes the sum in words as one thousand rupees.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Bharatiya Sakshya Adhiniyam, 2023 ·