This case has been cited 2 times or more.
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2014-01-15 |
DEL CASTILLO, J. |
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| Land Bank argues that the entries in the passbooks were made in the regular course of business and should be accepted as prima facie evidence of the facts stated therein. But before entries made in the course of business may qualify under the exception to the hearsay rule and given weight, the party offering them must establish that: (1) the person who made those entries is dead, outside the country, or unable to testify; (2) the entries were made at, or near the time of the transaction to which they refer; (3) the entrant was in a position to know the facts stated therein; (4) the entries were made in the professional capacity or in the course of duty of the entrant; and, (5) the entries were made in the ordinary or regular course of business or duty.[66] | |||||
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2006-06-27 |
CORONA, J. |
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| Neither can we accept petitioner's argument that the entries made by Mercado in the ledger were competent evidence to prove how and when the negative balance was incurred. Petitioner invokes Section 43 of Rule 130: Entries in the course of business. Entries made at, or near the time of the transactions to which they refer, by a person deceased, or unable to testify, who was in a position to know the facts therein stated, may be received as prima facie evidence, if such person made the entries in his professional capacity or in the performance of duty and in the ordinary or regular course of business or duty. Under this exception to the hearsay rule, the admission in evidence of entries in corporate books required the satisfaction of the following conditions: the person who made the entry must be dead, or unable to testify; the entries were made at or near the time of the transactions to which they refer; the entrant was in a position to know the facts stated in the entries; the entries were made in his professional capacity or in the performance of a duty, whether legal, contractual, moral or religious; and the entries were made in the ordinary or regular course of business or duty.[15] The ledger entries did not meet the first and third requisites. | |||||