धारा 132 ·

Evidential value of entries - When a record has been finally published under Section 128, or amended under Section 131, the entries made therein shall [in every suit, application or proceeding to which the landlord or a tenant or any person claiming to be the landlord or as tenant is a party] be conclusive evidence of the rights and obligations of the tenants to which such entries relate and of all the particulars recorded in such entries.