The Bankers Books Evidence Act, 1891

(1) This Act may be called the Bankers Books Evidence Act, 1891. (2) It 1extends to the whole of India 2[except the State of Jammu and Kashmir]; 3*** 4* * * * *

In this Act, unless there is something repugnant in the subject or context,-- 1[(1) "company" means any company as defined in section 3 of the Companies Act, 1956 (1 of1956), and includes a foreign company within the meaning of section 591 of that Act; (1A) "corporation" means any body corporate established by any law for the time being in forcein India and includes the Reserve Bank of India, the State Bank of India and any subsidiary bank asdefined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959);] (2) "bank" and "banker" mean-- 2[(a) any company or corporation carrying on the business of banking;] (b) any partnership or individual to whose books the provisions of this Act shall have beenextended as hereinafter provided; 3[(c) any post office savings bank or money order office; (3)" bankers' books" include ledgers, day-books, cash-books, account-books and all other booksused in the ordinary business of a bank;] 4[(4) "legal proceeding" means,-- (i) any proceeding or inquiry in which evidence is or may be given; (ii) an arbitration; and (iii) any investigation or inquiry under the Code of Criminal Procedure, 1973 (2 of 1974), orunder any other law for the time being in force for the collection of evidence, conducted by apolice officer or by any other person (not being a magistrate) authorised in this behalf by amagistrate or by any law for the time being in force;] (5) "the Court" means the person or persons before whom a legal proceeding is held or taken; (6) "Judge" means a Judge of a High Court Division; (7 "trial" means any hearing before the Court at which evidence is taken; and (8) "certified copy" means a copy of any entry in the books of a bank together with a certificatewritten at the foot of such copy that it is a true copy of such entry, that such entry is contained in oneof the ordinary books of the bank and was made in the usual and ordinary course of business, and thatsuch book is still in the custody of the bank, 5[and where the copy was obtained by a mechanical orother process which in itself ensured the accuracy of the copy, a further certificate to that effect, butwhere the book from which such copy was prepared has been destroyed in the usual course of thebanks business after the date on which the copy had been so prepared, a further certificate to thateffect, each such certificate being dated and subscribed by the principal accountant or manager of thebank with his name and official title.

The State Government may, from time to time, bynotification in the Official Gazette, extend the provisions of this Act to the books of any partnership orindividual carrying on the business of bankers within the territories under its administration, and keepinga set of not less than three ordinary account-books, namely, a cashbook, a day-book or journal, and aledger, and may in like manner rescind any such notification.

Subject to the provisions of this Act, a certifiedcopy of any entry in a banker's book shall in all legal proceedings be received as prima facie evidence ofthe existence of such entry, and shall be admitted as evidence of the matters, transactions and accountstherein recorded in every case where, and to the same extent as, the original entry itself is now by lawadmissible, but not further or otherwise.

No officer of a bank shall inany legal proceeding to which the bank is not a party be compellable to produce any bankers book thecontents of which can be proved under this Act, or to appear as a witness to prove the matters,transactions and accounts therein recorded, unless by order of the Court or a Judge made for specialcause.