In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Evidence Act 1893 · 2020 Revised Edition · Part 1 · Relevancy of Facts
34. Entries in books of accounts when relevant
Feedback & supportEntries in books of accounts regularly kept in the course of business are relevant whenever they refer to a matter into which the court has to inquire, but such statements are not alone sufficient evidence to charge any person with liability.Illustration A sues B for $1,000 and shows entries in his or her account books showing B to be indebted to A to this amount. The entries are relevant, but are not sufficient without other evidence to prove the debt.
court
Defined · s 3
“court” includes all Judges and Magistrates and, except arbitrators, all persons legally authorised to take evidence;