..., there was no compliance of the provisions of Section 34 of Indian Evidence Act.6. I have heard learned counsel for the appellant-defendant and appraised the impu.... The defendant has been non-suited on the ground that set off was not within a period of limitation. The respondent-plaintiff has brought on record only the bahi entries and no other evidence, thus.... The plea of set off is like counter claim but has to be taken within a period of limitation as per the Indian Limitation...

...production of other documents came to be rejected. While passing the above order, the learned Magistrate has taken into consideration provisions of Section 34 of Indian ...Case No. 9888 of 2007 arising out proceeding under Section 138 of the Negotiable Instruments Act. By the above order...and the duties of the Magistrate under Section 165 of the said Act and noticed that, by permitting the petitioner to produce the documents as ordered and refusing production of documents to...

...prove the genuineness and authenticity of the said entries, which are recorded in the hand of the respondent-plaintiff, would not fulfil the requirement of Section 34 of ...Section 34 of the Indian Evidence Act, 1872, where entries in the books of account regularly kept in the course of business are produced and they are s...appellant, the Court has taken into consideration the requirements of Section 34 of the Indian Evidence Act, 1872, and has come to the conclusion that an entry ...

...Section 34 of Indian Evidence Act, 1872, a mere entry in the statement of account is not sufficient to fasten any liability and the entries in the statement ...Shukla (1998) 3 SCC 410 has observed that Section 34 is in two parts. The first part speaks of relevancy of the entries in evidence once the books of accounts are shown to be regularly kept in...evidence to charge a person with liability. The object of law is that mere entries should not be sufficient to fasten the monetary liability unless documents of transaction (which would be invoices...

...that both the courts had not properly appreciated the evidence available on record especially in the light of the proof of entries in the account books in view of section 34 of the ...in presuming that the disputed entries in account books are proved without any evidence being let in to prove them and thus acted contrary to section 34 of the indian evidence act, 1872? ...proof required to be made in the context of section 34 of indian evidence act, 1872 and ground (d) is in relation to the powers to be exercised by the appellate court under order xli rule...

...with the suit. (ii) The learned counsel for the appellants mainly focussing upon Ex.A6-Statement of Accounts and questioning the genuineness of the same. He relied upon Section 34 of ...herein have miserably failed to prove the payment. (vi)At this juncture, it is appropriate to consider Section 34 of Indian Evidence Act, which states as follows: "Entries in b...be sufficient to charge any person with any liability and the requirement of Section 34 of the Indian Evidence Act will not be satisfied by the production of accounts simpliciter...

...question of law: “1. Whether the Lower Court has appreciated the scope of the provisions of Indian Evidence Act especially section 34 of ...Prayer: Second Appeal has been filed under Section 100 of the Civil Procedure Code against the Judgment and Decree dated 14.06.2005 passed in A.S.No.3 of 2003 on the file...? 4. Whether the lower Court is erred in not following the well-laid principles of law regarding that without proper evidence the pleading will not be sustainable...

...has appreciated the scope of the provisions of Indian Evidence Act especially section 34 of Indian Evidence Act?2. Whether the Lower Court is c...(Prayer: Second Appeal has been filed under Section 100 of the Civil Procedure Code against the Judgment and Decree dated 14.06.2005 passed in A.S.No.3 of 2003 on the file of the...defendant?3. Whether the suit is bad for non-joinder of parties?4. Whether the lower Court is erred in not following the well-laid principles of law regarding that without proper evidence...

.../34 of Indian Penal Code and Section 27 of the Arms Act is pending for evidence before the Additional sessions Judge V, Nalanda since the year 1993 itself and in fact the licence..., 324, 341, 353 and 371 of the Indian Penal Code and Section 3/4 of Explosive Substance Act is concerned, it is submitted that almost all the chargesheeted witnesses have been declared hostile...charges, one being under Section 302 of the Indian Penal Code along with Section 27 of Arms Act and another with certain sections of other ...

...connection reliance was placed on Section 34 of the Indian Evidence Act, 1 of 1872, and (ii) that the amount of Rs 100 had not been paid on November 24, 1949 and therefore the su...there is no evidence besides the certified copy of the account to prove that a sum of Rs 10,000 was advanced to the appellants and therefore in view of Section 34 of the Evidence...of Rs 10,000 was in fact advanced on March, 19,1947 and could not rely on mere entries in the books of account for that purpose. This is clear from the provision in Section 34 of the Evidence ...

... accountant and for non production of the account book as required under Section 34 of Indian Evidence Act, 1872, to pr...and after deducting the same the plaintiff has come forward to claim an excess amount from the defendant. The Courts below adverting to Section 34 of the Indian Evidence Act, 1872 have concurrentl....Before proceeding further it would be appropriate to recapitulate the law on the subject. 14.Section 34 of the Indian Evidence Act, 1872 deals with relevancy ...

...Regulations, 1950 and for its failure to prove Ex.PW-1/3 which was a computer generated print out of the Register of payment of wages and salaries ,which was held to be falling foul to Section 34 ...payment of wages and salaries. This printout cannot be considered as book of account in terms of Section 34 of Indian Evidence Act. During cross examination of ...computer generated copy Ex. PW 1/3 was not supported by a Certificate in terms of Section 65 B (4) of the Indian Evidence Act7and the learned Trial Court rightly conclud...

.... Section 34 of Indian Evidence Act, 1872 (hereinafter referred to as Evidence Act for convenience) provides that-- ...provisions of Section 34 of Evidence Act, they are obliged to adduce satisfactory evidence for the purpo...business. If at all the appellants do depend on provisions of Section 34 of the Evidence Act, then their ...

...?(ii) Whether Section 34 of Indian Evidence Act is applicable when the suit is not based only account books but on account book which has been signed an...recognised in the eyes of law. The entries in account books are only relevant under Section 34 of the Indian Evidence Act, but the same shall not alone be suffi...in account-books cannot be relied upon merely in view of Section 34 of the Indian Evidence Act.17. It is the case of the defendants that the plaintiff is a money ...

...on the ground of error being apparent on the face of the award. Learned counsel submitted that Section 34 of the Indian Evidence Act would be applicabl...in arbitration as well and that the award made by the arbitrator was not one which had properly taken note of the effect of Section 34.8. Section 34 of th..., wherein it was observed that an arbitral award must be based upon the facts ascertained on the basis of evidence or on admission and cannot be found to exist from a mere contention by one side, especially when they are expressly d...

...as a facilitator in various land deals which is usual in this line of business. • It is submitted that under Section 34 of Indian Evidence Act entries...same are produced before the assessing officer during the course of hearing. It is submitted that, under Section 34 of Indian Evidence Act, entries in books of account, regularly.... The AO taxed this income as per the provisions of section 115BBE of the Act. Now, the question is whether this additional business income attracts the provisions of section 115BBE of th...

..., (1998) 3 SCC 410, held the same not to be a “book” for the purposes of section 34 of Indian Evidence Act...document is also not a “book of account” falling within the purview of section 34 of the Indian Evidence Act, 1872. This is so because the Supreme Cour...Judge, the figure of 14.35 mentioned in MR. 68/91 does not match the figure of 14.63700 in MR. 71/91 and, therefore, even if, for the purposes of Section 9 of the Indian ...

...of Section 34 of the Indian Evidence Act to contend that though the books of account maintained in regular course of business are inadmissible in ....5. It is well settled that the Commission Agents, who make the payments, always obtain the receipts. Section 34 of the Indian Evidence Act leaves no mann.... Further submits that both the Courts below have not taken into consideration the entries with regard to the payments made by way of cash and, therefore, there is misreading of evidence and, thus, the...

..., for, as per provisions of Section 34 of the Indian Evidence Act, accounts books are not conclusive piece of 1 of 2 RSA ...pertained to the same very transaction. The onus was heavily on the plaintiff which had not been discharged as per the provisions of Section 101 of the Indian Evidence. In view ...Present: Mr. Sarju Puri, Advocate for the appellant. AMIT RAWAL J.(ORAL) The appellant-plaintiff is aggrieved of the concurrent finding of fact whereby the suit for recovery of...

...and other authorities under the Act is far wider than the evidence which is strictly relevant and admissible under the Evidence Act.6. Under section 34 of .... Under section 143(3) of the Act, the Income-tax Officer does not only hear such evidence as the assessee may produce or as he may require to be produced, but also takes into consideration “all...relevant material which he has gathered” for the purpose of making an assessment. While the word “evidence” may recall the oral and documentary evidence as may be admissible under the indian evidence ...