Entries in account books regularly kept inthe course of business - Entry in A's account books of certain payment made to B - Relevancy and value of - Absence of corresponding entry in B's account book regarding receipt of such payment - Non-existence of such entry though not relevant under S. 34 Is relevant under Ss. 5 and 11 and can be proved by B's account books - Witness testifying to large number of transactions contained in account books - If can be permitted to testify by referring to them.

Citation
AIR 1963 SUPREME COURT 1850

SUPREME COURT

(From Andhra Pradesh)*

K. SUBBA RAO , J. and RAGHUBAR DAYAL , J. and J. R. MUDHOLKAR , J.

Criminal Appeal No. 39 of 1961, D/- 23 - 4 - 1963

The State of A.P Appellant v. Cheemalapati Ganeswara Rao and another Respondent.

(F)Evidence Act (1 of 1872), S.5, S.11, S.34 - Scope - Entries in account books regularly kept in
the course of business - Entry in A's account books of certain payment made to B - Relevancy
and value of - Absence of corresponding entry in B's account book regarding receipt of such
payment - Non-existence of such entry though not relevant under S. 34 Is relevant under Ss. 5
and 11 and can be proved by B's account books.

(H)Evidence Act (1 of 1872), S.159, S.160 - Witness testifying to large number of transactions contained in account books - If can be permitted to testify by referring to them.



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