LAW OF EVIDENCE 605
(iii) The Book, Register or Record may be in the book, register or record kept in any country not necessarily in India, provided it satisfied the conditions. An entry in a book, register or record of any foreign country can be proved.
Points to be noted.
(1) The entry is evidence ; though the person who made it is alive and is not called as a witness—For the proof of public and official documents see Sections 76-78.
(2) The Sections does not make the book, register or record evidence to show that a particular entry has not been made—
10 Cal. 1024 ; 25 All. 90.
(3) The Section is not confined to the class of cases where the public officer has to enter in a register or other book some actual fact which is known to him—
20 Cal. 940.
(4) Although the entry must have been made by a public servant in the discharge of his official duty or in the performance of a duty specially enjoined by law, but it must not be such an entry which a public servant is not expected or permitted to make, or which from ignorance of his duties or caprice or otherwise, he may choose to make at the dictation of a person who had a personal knowledge of the truth of the facts stated in the entry.
25 All. 90.F. B. 101.
It is not necessary that the entries must have been made up from day or (as in banks) from hour to hour as the transactions take place. Time when the entries are made is not essential. All that is necessary is that they must have been made regularly in the course of business. Delay in entry may affect its value but cannot affect its admissibility—27 Cal. 118 (P C.); 13 C. I J. 139.
Although the actual entries in books of account regularly kept in the course of business are relevant, the book itself is not