CH II:- STATEMENTS MADE UNDER SPECIAL CIRCUMSTANCES-(Sections 28 to 32)
❖ SECTION 28 – ENTRIES IN BOOKS OF ACCOUNT WHEN RELEVANT
➢ Entries in account books are relevant if they are:
• Regularly maintained in the course of business, and
• Related to a matter the Court has to inquire into.
This also applies to electronic records like computerised accounting systems.
→ However, such entries alone are not enough to prove someone’s liability.
→ They must be supported by additional evidence.
ILLUSTRATION: If A sues B for ₹1000, and shows account book entries that B owes him, the Court will
consider those entries, But A must also bring other evidence (like a receipt or witness) to actually prove the debt.
❖ SECTION 29 – RELEVANCY OF ENTRY IN PUBLIC RECORD OR ELECTRONIC
RECORD MADE IN PERFORMANCE OF DUTY
➢ This section talks about entries made in:
• Public or official records (books, registers, etc.), OR..
• Electronic records (online databases, government portals),
THESE ENTRIES MUST BE MADE BY:
▪ Public servants doing their official duty, OR Any person performing a legal duty under law.
Such entries are relevant facts in court if they mention a fact in issue or a relevant fact.
→ These entries are considered trustworthy because they are made during the performance of legal duty.
❖ SECTION 30 – RELEVANCY OF STATEMENTS IN MAPS, CHARTS AND PLANS
➢ Statements or facts mentioned in:
• Published maps or charts sold to the public, OR
• Maps/plans made by government authorities,…………….are relevant facts.
These are used to prove geographical, territorial, or layout-related facts, like boundaries,
locations, roads, rivers, etc.
Example: If a government map shows that a road exists between two villages, that statement is relevant.
❖ SECTION 31 – RELEVANCY OF STATEMENT AS TO FACT OF PUBLIC NATURE
CONTAINED IN CERTAIN ACTS OR NOTIFICATIONS
When the Court has to decide a fact of public nature (like existence of a festival, declaration of
holiday, or public emergency),
Any statement about that fact in the following is relevant: Central/State Acts,
Government Notifications, Official Gazette (printed or digital/electronic form).
This helps the Court easily verify public facts using official documents.
❖ SECTION 32 – RELEVANCY OF STATEMENTS AS TO ANY LAW CONTAINED IN
LAW BOOKS INCLUDING ELECTRONIC OR DIGITAL FORM
When the Court has to decide what the law of a foreign country or even Indian law says, the
following are considered relevant:
• Books that contain the law, and Law reports that include court rulings or judgments,
if such books are:--------- Officially published by the Govt., or Trusted legal sources,
including electronic/digital formats.
This allows the Court to rely on authentic legal texts and judgments when interpreting the law.