Section 34

Entries in books of accounts regularly kept in the course of business are relevant whenever they refer to a matter into which the court has to inquire, but the entries shall not alone be sufficient evidence to charge any person with liability.

A sues B for RM1,000 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.

Evidence 39