Section 28 Bharatiya Sakshya Adhiniyam, 2023: Entries in books of account when relevant

Section 28 of Bharatiya Sakshya Adhiniyam, 2023: Entries in books of account when relevant

Official Bare Act Text

Override / Mandate Mens Rea (Intent) Actus Reus (Conduct) Punishment Limitation Monetary

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.

Illustrations

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.

Statutory Defined Terms in this Section: (Click any term for official legal definition)

Court Sec 2(1)(a) Evidence Sec 2(1)(c)

Legal Commentary & Landmark Judgments: Section 28

Section 28 embodies the historic doctrine of 'Dying Declarations' and statements by persons who cannot be called as witnesses (deceased, untraceable, or incapable of giving evidence), codifying principles of necessity and solemnity.

Cause of Death Nexus: Statements made by a person as to the cause of their death, or as to any of the circumstances of the transaction resulting in death, are admissible in homicide and suicide prosecutions.
Ordinary Course of Business: Entries in professional books, electronic logs, or signed acknowledgments made in the ordinary discharge of professional duty by unavailable persons.
Declarations Against Interest & Public Rights: Statements exposing the maker to criminal prosecution or civil liability, or declaring pedigree, public custom, or family relationships.

Key Landmark Precedents:

Atbir v. Govt. of NCT of Delhi (2010) 9 SCC 1: The Supreme Court synthesized the law on dying declarations: a credible and voluntary dying declaration needs no corroboration and can form the sole basis of conviction if the victim was in a fit state of mind.
Laxman v. State of Maharashtra (2002) 6 SCC 710: A Constitution Bench held that medical certification of fitness of mind is a rule of caution; what is crucial is whether the magistrate or witness recording the statement was satisfied as to the declarant's mental clarity.

Courtroom Practice & Strategic Litigation Guidance:

In homicide trials, cross-examine the recording magistrate and treating doctor closely regarding Glasgow Coma Scale (GCS), administration of sedatives or narcotics prior to recording, and the presence of interested relatives coaching the declarant.