Law of Evidence

Sri Lanka Law College –Final Year 2021

Dileepa Peeris
Deputy Solicitor General
 BANKERS BOOKS
Section 90 A, B, C, D, E

Act No. 29 of 2005

Section 90 A - “Bank” and “Banker” mean;

a. Any company carrying on the business of bankers;

b. Any partnership or individual to whose books the

provisions of this Chapter shall have been extended as
hereinafter provided;

c. Any savings bank, post office saving bank, or money

order office;
Section 90 B

Ministers power to extend the provisions of this chapter

Section 90 C

A certified copy of any entry in Banker’s book shall in all

legal proceedings be received a prima facie evidence of the
existence of such entry
Section 90 D

- Bank officers not compellable to produce evidence

- No Bank officer shall in any legal proceedings in which the
Bank is not a party

 Be compellable to produce any banker’s book, the contents

of which can be proved, or
 Be compellable to appear as a witness to prove matters/
transactions/ accounts unless
i. By order of court or
ii. By order of judge made for special cause

Section 90 D should be read with Section 130(3)

Section 90 E
Section 90 E (1) on the application of any party to a legal
proceeding the court or judge may order,

 that such party be at liberty to inspect and take copies of any

entries in a bankers book or
 may order the bank to prepare and produce certified copies of
all such entries and further certifying that there are no other
entries in the banker’s books relating to the issue in question.
Section 90 E(2)

Such order can be made,

With or without summoning the bank and bank shall be

given three days (exclusive of bank holidays) to comply
with the court order.
Section 90 E(3)

Bank can before the time limit for such obedience,

 offer to produce their books at the trial, or

 give notice of mention to show cause against such order
Certified copy means,

 A copy of any entry in the books of a bank, together with a

certificate written at the foot of such copy of such entry.

 Such entry was made in the usual and ordinary course of

business.

 Such book is still in custody of the bank and should be

subscribed by the principle accountant or manager of the
bank with his name and official title.

Agostinn V. Kumaraswamy 59 NLR 132

 Procedure in inspection

i. The applicant should ordinarily state an affidavit the grounds

of this application for the purpose of showing that it is not of
a fishing character, but that the entries are relevant and the
inspection and copies are necessary.

ii. Court has power to order without an affidavit.

iii. Bank has the right to oppose an order before it is made, on

receiving notice or to show cause against the order the party,
whose account is sought to be inspected, should also have the
right to oppose.

iv. Section 90E applies to criminal cases as well.