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.