Section 51 Nigerian Evidence Act 2011
Section 51 Evidence Act 2011
Section 51 Evidence Act 2011 is titled ‘Statements made in special circumstances entries in books of account‘. It is under Part IV (HEARSAY, OPINION AND CHARACTER EVIDENCE: RELEVANCE AND ADMISSIBILITY) of the Act. It states as follows:
Entries in books of accounts or electronic records regularly kept in the course of business are admissible whenever they refer to a matter into which the court has to inquire, but such statements may not alone be sufficient evidence to charge any person with liability.