Statements which become relevant on account of the special circumstances in which they are made under Section 34 – 39 of the Indian Evidence Act
There are five kinds of statements which become relevant on account of the special circumstances in which they are made. Image Source: media1.fdncms.com1. Regular entries in account books (S. 34): ADVERTISEMENTS: Entries in 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 are not alone sufficient evidence to charge any person with liability.Illustration: A sues 6 for Rs. 1,000, and shows entries in his account book showing  to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.This section is based upon the principle that entries made regularly in the course…