Section 14
Facts Mentioned In The Books Of Account, Private Entries (bahi) Books Or other Records (shresta) In A Regular Basis
Any fact regularly posted or
mentioned in the books of Account, Private Entries (Bahi) Books or other Records (Shresta) in the course of any act, process or profession or any letter written,
receipt, series of letters (Chalani) or any other particulars may be taken as evidence.