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Section 32: When business book entries are relevant in court

32.Entries in books of accounts, when relevant

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 statement shall not alone be sufficient evidence to charge any person with liability.

Plain English Summary

Entries from books of accounts that are routinely maintained during business operations can be presented in court as relevant evidence. A judge may co...

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