Supreme Court: Foreign Companies’ Head Office Expenses in India are Capped under Section 44C  ||  SC Directs Trial Courts to Systematically Catalogue Witnesses and Evidence in Criminal Judgments  ||  SC Calls For Sensitising Future Generations on Equality in Marriage to Combat Dowry Practices  ||  SC: Separate Suits Against Confirmed Auction Sales are Barred; Remedy Available under Sec 47  ||  NCLT Mumbai: Oppression Claims Against Majority Shareholders Do not Justify Winding up a Company  ||  J&K&L HC Rules it Illegal and Inequitable to Deny Regularisation to a Daily Wager After 34 Years  ||  J&K&L High Court: Revisional Powers Must Be Used Within Reasonable Time; Merits Don’t Justify Delay  ||  Supreme Court: Compassionate Appointees Cannot Later Claim Entitlement to a Higher Post  ||  NCLAT New Delhi: Insolvency Pleas Cannot Be Admitted When Information Utility Records Show a Dispute  ||  NCLAT: Issuing Cheques For Another Entity’s Liabilities Does not Constitute Operational Debt    

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 2025 - All Rights Reserved