Qanun-e-Shahadat Order, 1984 — Section 48: Entries in books of account when relevant

48. Entries in books of account when relevant.— Entries 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 enquire, but such statements shall not alone be sufficient evidence to charge any person with liability. Illustration A sues B for Rs. 1,000, and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.