ENACTMENT NO. 12 OF 1994 SYARIAH COURT EVIDENCE ENACTMENT 1994
PART I - RELEVANCY CHAPTER 2 - QARINAH Statements Made Under Special Circumstances
Section 22. 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 inquire, but the entries shall not alone be sufficient evidence to charge any person with liability.