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Ahmed sues Saira for recovery of debt of Rs. 1000 and shows entries in his books of accounts being managed regularly showing that Saira has borrowed Rs. 1000 from Ahmed. Then the entries in the books of accounts of Ahmed are _____?
  1. Irrelevant evidence
  2. Conclusive proof
  3. Relevant but not sufficient to prove the fact
  4. None of these
Explanation

Entries in regularly kept books of account are relevant under Article 34 of QSO 1984, but they alone do not amount to conclusive proof of debt.

They must be corroborated by independent evidence, otherwise the claim cannot succeed solely on such entries.

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