ARTICLE · 09 JULY 2019

Evidentiary Value Of Bank Records

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Section 34 of the Indian Evidence Act 1872 elucidates that books of accounts, including Bank records, which are maintained in the daily course of business in electronic form or otherwise are relevant ...

IndiaFinance and Banking

Vijay Pal Dalmia

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Article by Vijay Pal Dalmia, Advocate
Supreme Court of India & Delhi High Court
Email id: [email protected]
Mobile No.: +91 9810081079
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AND

Udit Tewari
Vivekananda Institute of Professional Studies
[email protected]

Relevancy of bank records

Section 34 of the Indian Evidence Act 1872 elucidates that books of accounts, including Bank records, which are maintained in the daily course of business in electronic form or otherwise are relevant¹(CENTRAL BUREAU OF INVESTIGATION V/SV.C. SHUKLA & ORS.) to be admissible in a court of law. For establishing liability of a person, however further proof and Evidence relating the same may have to be submitted²(ISHWAR DASS JAIN (DEAD) THR. LRS. V/S SOHAN LAL (DEAD)BY LRS).

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