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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  

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