Evidence Act · 2014 Revised Edition · Chapter II
34. Entries in books of account when relevant
Official textFrom Attorney General's Chambers, unchanged
Entries in books of accounts 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.
court
“court” includes all Judges and Magistrates and, except arbitrators, all persons legally authorised to take evidence;
Illustration
A sues B for $1,000 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.
evidence
“evidence” includes — (a) all statements which the court permits or requires to be made before it by witnesses in relation to matters of fact under inquiry: such statements are called oral evidence; (b) all documents produced for the inspection of the court: such documents are called documentary evidence.
Terms defined in s 3
court
Defined · s 3“court” includes all Judges and Magistrates and, except arbitrators, all persons legally authorised to take evidence;
evidence
Defined · s 3“evidence” includes — (a) all statements which the court permits or requires to be made before it by witnesses in relation to matters of fact under inquiry: such statements are called oral evidence; (b) all documents produced for the inspection of the court: such documents are called documentary evidence.
Part II
On proof
Chapter III
Chapter IV
Chapter V
Chapter VI
Part III