The provisions of relevancy of the statements made under specific state of affairs are as follows: –
Entries in the accounting books
Entries made in the accounting books, including those kept in electronic form, usually maintained during the business, are relevant whensoever they refer to a matter which the Court is to investigate, but such evidence should not alone be sufficient evidence to indict any person with a liability. The provision is based on the principle that entries made regularly in the course of business are to be accurate. However, this evidence alone is not sufficient to hold anyone liable. Hence, when the entries are not admitted by the person charged with the loan libaility, the bank must produce proof that the loan has been advanced, and then the entries can be produced as evidence to corroborate the same.
Entries in the public file
An entry in a public or other book, register or electronic record of an official nature which state a fact in issue or a relevant fact and made by a public servant in the performance of his official duties. by any other person in the exercise of a function specially enjoyed by the law of the country in which such book, register or electronic recording or recording is kept, is in itself a relevant fact. The entries in revenue record and the birth register are relevant.
Statements in maps, charts and plans
Statement of facts in issue or relevant facts made in published maps or charts generatlly offered for public sale, or in maps or plans made under the authority of the Central Governmentor or any State Government, relating to matters usually represented in these maps, graphs or plans, are themselves relevant facts.
Statement as to fact of public nature contained in Acts or notifications
Where the Court is required to make an opinion as to the existence of any fact of a public nature, any statement thereof, made in a recital contained in an Act of the Parliament of the United Kingdom or in a Central Act, Provincial Act or a state law or in a government notice or notice by the representative of the Crown appearing in the Official Gazette or in any printed paper that purports to be a London Gazette of any Dominion, colony or possession of Her Majesty is relevant fact.
Statement relating to any law contained in the law books
Where the Court is called upon for forming a point of view relating to a law of a nation, any statement of that law contained in a book purported to be published under an authority of the government of that nation, and to contain such law, and any record of a judgement of Court of such nation contained in a book purporting to be a recital of such judgment is relevant.