Under Indian Evidence Act, 1872, a declaration made in course of business is admissible under

(2) Statements, written or verbal, of relevant facts made by a person who is dead or who cannot be found or who has become incapable of giving evidence or whose attendance cannot be procured without an amount of delay or expense, in the ordinary course of business and in particular, when it consists of any entry or memorandum made by him in books kept in the ordinary course of business or in the discharge of professional duty are relevant and admissible.