https://www.taxtmi.com/caselaws?id=162074 Entries in a regularly kept book of account may be admissible under Section 34 of the Evidence Act, including where the underlying activity is unlawful, but they remain only relevant evidence and cannot by themselves establish liability without independent proof. Loose sheets and writings not shown to form part of a book of account do not satisfy Section 34. Section 10 applies only where there is prima facie material of a conspiracy; absent a reasonable ground to believe a common design, the entries are not admissible on that basis. Account entries may operate as admissions against the maker, but not against co-accused where the principal offence is not prima facie established. The proceedings were therefore not supported by the prosecution material. en-us Mon, 02 Mar 1998 00:00:00 +0530 Tue, 22 Jul 2025 17:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162074 Entries in a regularly kept book of account may be admissible under Section 34 of the Evidence Act, including where the underlying activity is unlawful, but they remain only relevant evidence and cannot by themselves establish liability without independent proof. Loose sheets and writings not shown to form part of a book of account do not satisfy Section 34. Section 10 applies only where there is prima facie material of a conspiracy; absent a reasonable ground to believe a common design, the entries are not admissible on that basis. Account entries may operate as admissions against the maker, but not against co-accused where the principal offence is not prima facie established. The proceedings were therefore not supported by the prosecution material. Case-Laws Indian Laws Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162074