The text is substantially unchanged
IEA Section 160 is now BSA Section 163
160. Testimony to facts stated in document mentioned in section 159.
Old law
IEA §160
160. Testimony to facts stated in document mentioned in section 159.
160. A witness may also testify to facts mentioned in any such document as is mentioned in section 159, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document.
Illustration
A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.
Read more: IEA §160Illustration
A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.
New law
BSA §163
163. Testimony to facts stated in document mentioned in section 162.
163.A witness may also testify to facts mentioned in any such document as is mentioned in section 162, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document.
Illustration.
A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.
Read more: BSA §163Illustration.
A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.
Cases registered before 1 July 2024 continue under the old code. This is educational information, not legal advice.

