In this article, we shall discuss about evidentiary value of statements made under special circumstances.
Section 34 IEA
Entries in books of account when relevant.
Entries in books of account, including those maintained in an electronic from, 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 Rs. 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.
Entries made regularly in the course of business are sure to be accurate as the writer has full knowledge, no motive to falsehood and there is the strongest probability of untruth. The entries however need to be kept regularly in the course of business and are admissible in evidence if they refer to the matter in dispute. Books of account being only corroborative evidence must be supported by other evidence. If there is corroborative evidence to the entries made in the books during the course of business, the evidentiary value will be very good, however lack of the same will make such evidence have zero value. Stray entries shall not be relevant and note in a diary will not be admissible. It should be made in the books of accounts regularly kept.
In Iswar Das Jain v. Sohan Lal, AIR 2000 SC 426 case, the Court held that extracts from the books of accounts do not fall within Section 34 of the Act and such sanctity can only be attached to the accounts books as a whole, if the books are indeed accounts books.
In Prasad v. Narendranath Sen, AIR 1953 SC 431 case, the Court held that the accounts consisting of loose sheets cannot have the same force as account-books
In Y. Venkanna Chowdry v. Lakshmidev amma, AIR 1994 (Mad.) 140 case, it was observed any book of account regularly kept and entries made therein in course of business are relevant but are not sufficient by themselves to charge any person with liability where the books of account are maintained by the Managing Partners regarding which other partners made objections regarding entries and if found to vague and false, it is necessary for managing partner to adduce evidence to substantiate entries and prove its genuineness. Stray entries shall not be relevant and note in a diary will not be admissible. Unbounded sheets of paper are not books of account and cannot be relied upon.
Section 35 IEA:
Relevancy of entry in public record made in performance of duty:
An entry in any public or other official book, register or 2 [record or an electronic record], stating a fact in issue or relevant fact, and made by a public servant in the discharge of his official duty, or by any other person in performances of a duty specially enjoined by the law of the country in which such book, register or 2 [record or an electronic record], is kept, is itself a relevant fact.
Section 74 of the act gives a list of public documents. Commonly speaking, a public document is one which is made for the purpose of public use. It may be used and referred to by the public at their liberty. a public servant is defined in section 21 of the IPC and further reference may be made to Ss. 74 and 78 of the IEA. Entries relating to the birth and death when registered; entries made on electoral rolls are admissible. A statement made in a private book or register is not admissible under this section.
An entry to be relevant under this section needs to satisfy the following conditions:
- Must be contained in a public or other official book;
- Must be made by a public servant;
- Should be made by him in the discharge of official duty or by a person who is put under such duty specifically enjoined by the law; and
- Must state relevant facts or facts in issue
It has been held regarding proof about legitimacy of child that the Birth Certificate proceeding on the basis of Baptism Certificate, containing fact that Baptism record was read and checked before the god parents and signed by person along with god parents, such certificate is valid. Thus, Birth Certificate proceeding on basis of Baptism Certificate, legally recognised legitimate.
Section 36 IEA:
Relevancy of statements in maps, charts and plans:
Statements of facts in issue or relevant facts, made in published maps or charts generally offered for public sale, or in maps or plans made under the authority of the the Central Government or any State Government, as to matters usually represented or stated in such maps, charts or plans, are themselves relevant facts.
Maps prepared by private persons are not under the authority of the government and are not admissible unless it is proved that the same was generally offered to the public for sale. The accuracy of such documents shall not be presumed.
Section 37 IEA:
Relevancy of statement as to fact of public nature contained in certain Acts or notifications:
When the Court has to form an opinion as to the existence of any fact of a public nature, any statement of it, made in a recital contained in any Act of Parliament of the United Kingdom or in any Central Act, Provincial Act or a State Act or in a Government notification or notification by the Crown Representative appearing in the Official Gazette or in any printed paper purporting to be the London Gazette or the Government Gazette of any Dominion, colony or possession of his Majesty is a relevant fact.
This section thus makes all government acts and notifications admissible.
Section 38 IEA:
Relevancy of statements as to any law contained in law-books:
When the Court has to form an opinion as to a law of any country, any statement of such law contained in a book purporting to be printed or published under the authority of the Government of such country and to contain any such law, and any report of a ruling of the Courts of such country contained in a book purporting to be a report of such rulings, is relevant.
Section 39 IEA:
What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers.
When any statement of which evidence is given forms part of a longer statement, or of a conversation or part of an isolated document, or is contained in a document which forms part of a book, or is contained in part of electronic record or of a connected series of letters or papers, evidence shall be given of so much and no more of the statement, conversation, document, electronic record, book or series of letters or papers as the Court considers necessary in that particular case to the full understanding of the nature and effect of the statement, and of the circumstances under which it was made.
Section 39 lays down that:
- When a statement, to be proved, is part of a longer statement or conversation or is contained in a book or is a part of a series of letters;
- The evidence shall be given of so much of the statement, conversation, document, book or series of letters;
- As the court considers necessary to the full understanding of the nature and effect of that statement and the circumstances in which it was made;
- That part which does not help in understanding the meaning of the relevant statement need not be proved.
- Only what the court finds necessary in order that the statement may be intelligible is necessary to be proved.
If some kind of evidence is debarred under the IEA, it cannot be brought on record under S. 39.