Thursday, September 3, 2020

Chapter 3. Books and Accounts Admissible Evidence

 Chapter 3. Books and Accounts Admissible Evidence

 

Art. 71. - Evidence in favour of party keeping books.

 

    Where a dispute arises between traders as to their commercial activities, the court may, notwithstanding the provisions of Art. 2016 of the Civil Code, admit as evidence in favour of a party books and accounts which have been kept by such party according to the provisions of the preceding Articles.

 

Art. 72. - Evidence against party keeping books.

 

1.    Books shall prove against the party producing them.

2.    A party who avails himself of books may not conceal any part of such books that may contradict his claim.

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