What are the conditions have to be met in order before the entries in the Banker's books can be

allowed as evidence?

In the UK an entry in bankers` book is a prima facie evidence if it is proved through an officer of the bank
that the entry was made in an ordinary book of bank and in a usual manner within the control of bank.
This copy must be examined with the original entry1. In the US bank records must still be authenticated
by affidavit of the custodian of the document to be presented as valid pieces of evidence during trial 2. In
India the books of account in bank whether physical or electronic are regarded as admissible evidence in
banking cases, however such statements cannot alone be sufficient evidence to charge any person with
liability3. In Singapore a copy of the entries in the book shall not be received in evidence unless it has
been examined with the original entry and is correct, except in special cases where the judge may call a
banking officer to prove the entries of a book or appear as a witness4. In Canada proof that the entries
are the true record may be given by any person employed by the financial institution who has
knowledge of the book or record or the manager or accountant of the financial institution 5. In all of the
above jurisdictions the following three things have to be proved before the record of Banker's books are
admitted in evidence:

1) the book was, at the time of the making of the entry, one of the ordinary books of the bank; 2)the
entry was made in the usual and ordinary course of business

3), the book is in the custody or control of the bank.

Are copies of original documents admitted as evidence and under which conditions?

English courts allow an original evidence and even its copy to be admissible if it is made in writing with
necessary endorsements and are publicly present6. According to Indian courts the printout of entry or
copy of such printout signed by an agent of bank, along with the certificate by the branch manager ac
and the person in charge of the computer resource which generated that entry together makes a
"certified copy" and a certified copy of any entry of banker's book is an admissible prima facie evidence
in baking cases7. In Singapore a copy of the book shall not be received in evidence unless it has been
examined with the original entry and is correct, except in special cases where the judge may call a
banking officer to prove the entries of a book or appear as a witness.

Under what circumstances can a court reject an otherwise valid evidence?

In England the courts retain the right to reject such an evidence by a banker if the court considers it as a
reflection of bank`s indifference to the interests of the customer or true owner. In the United States, the
general rule of evidence in banking cases is that banking records that are obtained unconstitutionally
1
Bankers` Books Evidence Act 1879
2
Rule 803(6) of the Federal Rules of Evidence
3
Section 34 of Indian Evidence Act 1872
4
Section 171 to 175 of Evidence Act, 1893
5
section 29 of Canadian Evidence Act of 1985
6
Financial Services and Markets Act 2000
7
Section 4 of Banker’s Book Evidence Act 1891
and by means of illegal subpoenas are classified as inadmissible during court proceedings. However,
courts have discretion to consider bank documents as business records, and in this case individual
depositors have no Fourth Amendment privacy interest in the documents. Thus, photocopying of
customer checks required by the Bank Secrecy Act allows the government to examine bank records
without legal process.

Admissibility of Evidence through Affidavits

The Irish Supreme Court allowed an affidavit as an evidence which was not otherwise admissible under
the Bankers` Books Evidence Act 1879 but was made admissible because plaintiff in such position who
had most familiarity with all the matters related in this case8. Therefore, it can be said such admission
depends on the facts and circumstances of the case. Under Canadian jurisdiction all evidence that are
presented through affidavit under section 29 of the Evidence Act do not require a signature or any
official character of the person making it. Setting out the official character of the particular person
making the affidavit in the affidavit is enough to prove its legitimacy. In the US rule 803(6) of the Federal
Rules of Evidence states that bank records must still be authenticated by affidavit of the custodian of the
document to be presented as valid pieces of evidence during trial. This is the usual manner of
authenticating and obtaining the admission of such documents

Admissibility of Electronic Evidence in Relation to Financial Transactions

Electronic evidence is considered as specie of documentary or real evidence now. In digital transactions,
POS terminals or ATM contain a log, generally on paper and informally called the ‘till-roll’ which records
transactions and other important events. Under the Indian Evidence Act 1872 the books of account in
bank whether physical or electronic are regarded as admissible evidence in banking cases. Section 65B
of the Act lays down conditions to be followed while admitting secondary evidence in electronic form.
Section 2A of Banker's Book Evidence Act 1891 also specifically deals with the admissibility of banking
entries in electronic form. In such a case the Banker's Book Evidence Act 1891 will take precedence over
Indian Evidence Act9. In Singapore also electronic records are the manifestation of the transaction and
the fact that the printout is a reproduction of the electronic records should not change the evidential
nature10. It should be noted that the original of an electronic document is the copy that is stored
electronically in repositories of the party giving discovery."11 So, a document will be considered original
in the format in which it is stored. The English courts, unfortunately does not do much to address the
evidentiary requirements of electronic evidence.

8
Ulster Bank Ireland Limited v Dermody
9
Om Prakash v. Central Bureau of Investigation (CBI)
10
R v. Governor of Brixton
11
Fermin Aldabe v Standard Chartered Bank