Article 10 of the Saudi Commercial Books Law

This article shows how commercial books are used in disputes before the courts, and contains two provisions:

First: ordering the books to be produced

• The competent judicial authority, when hearing a case, may decide that the commercial books are to be produced.
• It may do so on its own motion, or at the request of one of the parties.
• The purpose is to examine the entries relating to the matter in dispute, not to examine all the books without need.
• The judicial authority may draw from these entries whatever it sees fit to draw; that is, the assessment of what the books show is for it.

Second: the effect of the merchant's refusal

If the merchant refuses to produce their books, the judicial authority may treat their refusal as a presumption that the facts to be proved by the books are correct. The article makes this permissive ("may treat"), so it is a discretionary power of the judicial authority, not an inevitable result.

This article complements Article 9, which presumes that the entries in the books were recorded with the merchant's knowledge and consent unless the contrary is proved. The books thus become an important means of proof in commercial disputes, and hiding them becomes a risk to their owner.

Because the assessment of the effect of the books, or of refusing to produce them, differs from case to case, anyone with a dispute of this kind is advised to consult a lawyer specializing in commercial and company cases.