Statements Made Under Special Circumstances (Section 34 – 38)

Section 34: Entries in books of account, including those maintained in an electronic form 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.


A sues B for Rs 1000 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.

Section 35: Relevancy of entry in public record or an electronic record, made in performance of duty

An entry in any public or other official book, register or record or an electronic record, stating a fact in issue or relevant fact, and made by a public servant in the discharge of his official duty, or by any other person in performance of a duty specially enjoined by the law of the country in which such book, register or record or an electronic record is kept, is itself a relevant fact.

Section 36: Relevancy of statements in maps, charts and plans

Statements of facts in issue or relevant facts, made in published maps or charts generally offered for public sale, or in maps or plans made under the authority of the Central Government or any State Government, as to matters usually represented or stated in such maps, charts or plans, are themselves relevant facts.

Section 37: Relevancy of statement as to fact of public nature, contained in certain Acts or notifications

When the Court has to form an opinion as to the existence of any fact of a public nature, any statement of it, made in a recital contained in any Act of Parliament of the United Kingdom or in any Central Act, Provincial Act or a State Act or in a Government notification or notification by the Crown Representative appearing in the Official Gazette or in any printed paper purporting to be the London Gazette or the Government Gazette of any Dominion, colony or possession of His Majesty is a relevant fact.

Section 38: Relevancy of statements as to any law contained in law books

When the Court has to form an opinion as to a law of any country, any statement of such law contained in a book purporting to be printed or published under the authority of the Government of such country and to contain any such law, and any report of a ruling of the Courts of such country contained in a book purporting to be a report of such rulings, is relevant.


1. Entries in books of account:

Chandradhar Goswami & Ors vs The Gauhati Bank Ltd, AIR 1967 SC 1058 : “………..Original entries alone under s. 34 of the Evidence Act would not be sufficient  to charge any  person  with  liability  and  as  such,  copies produced under s. 4 of the Bankers’ Books Evidence Act could not charge any person with liability. Therefore, where the entries are not admitted it is the duty of the bank if it relies on such entries to charge any person with liability, to produce evidence in support of the entries to show that the money was advanced as indicated therein and thereafter the entries would be of use as corroborative evidence. But no person can be charged with liability on the basis of mere entries whether the entries produced are the original entries or copies under s. 4 of the Banker’s Books Evidence Act. ………”

2. Entries in public record:

Madan Mohan Singh & Ors vs Rajni Kant & Anr, AIR 2010 SC 2933 : “…….The entry in School Register/School Leaving Certificate require to be proved in accordance with law and the standard of proof required in such cases remained the same as in any other civil or criminal cases.…….”