Law of Evidence

1. A commercial book shall not be deemed evidence against a non-merchant. However, in matters that can be established by witness testimony, the contents of such books may be used by the court as the basis for demanding a suppletory oath from the party with the most compelling argument. 2. A merchant’s mandatory and well-maintained commercial books shall constitute evidence against another merchant. However, their probative force shall be forfeited upon the provision of counter evidence by any means of proof, including the adverse litigant’s well-maintained books. 3. A merchant’s mandatory commercial books, whether well-maintained or not, shall constitute evidence against its owner if used by the adverse litigant, whether a merchant or not. In such case, entries that benefit the owner of said books shall also constitute evidence in his favor. 4. If a merchant uses the books of an adverse merchant as a basis for his claim and accepts the contents thereof in advance and the adverse merchant unjustifiably refuses to provide access to such books, the court may order the merchant to take a suppletory oath in support of the validity of his claim.