Entries in books of account when relevant .—Entries in the 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 shall not alone be sufficient evidence
to charge any person with liability.
Illustration.
A sues B for one thousand rupees, 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.