Evidence Act 1950 · Updated to 1 Nov 2017 · Chapter II
34. Entries in books of account when relevant
Feedback & supportEntries 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.
court
“court” means a court established by or under Part IX of the Federal Constitution and includes— (a) a Judge; (b) a Sessions Court Judge; (c) a Magistrate; and (d) except an arbitrator, every person legally authorized to take evidence;
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
“evidence” includes— (a) all statements which the court permits or requires to be made before it by witnesses in relation to matters of fact under inquiry: such statements are called oral evidence; (b) all documents produced for the inspection of the court: such documents are called documentary evidence;
Evidence 39