Patna HC: Disciplinary Authority Cannot Impose Major and Minor Penalties in a Single Order  ||  Calcutta HC: Landlord Decides His Residential Needs; Courts Cannot Set Living Standards in Eviction  ||  Orissa HC: Second Marriage During Subsistence of First Remains Invalid Even After First Wife's Death  ||  Karnataka HC: Appeals Against Acquittal in Bailable Offences Lie Only Before High Court  ||  Supreme Court: Stamp Duty on an Agreement to Sell is Leviable Only if Possession is Transferred  ||  SC: Motive Becomes Irrelevant When Direct Evidence Such as a Dying Declaration is Available  ||  Supreme Court Issues Directions to CoC in Builder Insolvency Cases To Protect Homebuyers’ Interests  ||  MP High Court: Women Retain Reservation Benefits After Marriage if Caste is Recognized in Both States  ||  Allahabad HC: Police Must Prosecute Informants of False Firs, and IOs May Face Contempt if They Fail  ||  MP HP: Over-Age Candidate Cannot Claim Age Relaxation Due to Delay in Earlier Recruitment    

Gujarat HC: Ledger Does Not Have Evidentiary Value Till Corroborated by Independent Entries - (03 Feb 2022)

LAW OF EVIDENCE

Gujarat High Court has held that although Section 34 of the Indian Evidence Act, 1872 does not require a specific form of corroborative evidence under it, a ledger by itself does not have evidentiary value unless corroborated by independent entries like roznama (Daily cash entries) or any witness or even orally by the power of attorney, depending on the facts and circumstances of each case.

Tags : GUJARAT HIGH COURT   EVIDENTIARY VALUE OF LEDGER  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved