Books of account entries need corroboration before liability can be fixed; entries alone are not sufficient proof.

Entries in books of account are relevant evidence when they relate to the matter in issue, but they are not sufficient by themselves to fasten liability on a defendant under Section 34 of the Indian Evidence Act, 1872. Independent corroborative proof of the underlying transaction or payment is required, and may include vouchers, receipts, bills, or oral testimony from a witness with personal knowledge. The account entries then operate only as supporting material. Entries alone do not establish liability.

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Issues: Whether entries in books of account, by themselves, were sufficient to fasten liability on the defendant or whether independent corroborative evidence was required under Section 34 of the Indian Evidence Act, 1872.

Analysis: Entries in books of account are relevant when they refer to matters in issue, but they do not by themselves constitute sufficient evidence to charge a person with liability. The provision lays down a rule of evidence requiring additional independent proof of the underlying transaction or payment. Such additional evidence may take the form of vouchers, receipts, bills, or oral testimony from a witness having personal knowledge. The account entries then operate only as corroborative material.

Conclusion: Entries in books of account alone are not enough to establish liability; independent corroborative evidence is necessary.

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