Bankers Books Evidence Act

Bankers’ Books Evidence Act
Overview
©Copyright 2014, All Rights Reserved. Manipal Global Education Services Pvt. Ltd.
Objectives
After going through this presentation you will be able
to:
• Describe the admissibility of certified copies of
banks’ books including electronic records as evidence
• List some important sections of the Act
• Explain the provisions relating to certifications
Introduction
Why Bankers’ • Bankers keep their accounts and other details in journals,
Books Evidence ledgers, and documents.
Act? • When any claim of the bank needs to be established or
proved in court these books need to be produced in court.
• To give the account statements and extracts, evidentiary
value this Act was enacted on October 1, 1891.
• Now-a-days, most of these books are computerized.
Meaning of • Bankers’ books include: ledgers, daybooks, cash-books,

Bankers’ Books account-books etc. used in the ordinary business of a bank.
• The records may be kept in written form or in an electronic
data retrieval mechanism - on-site and off-site along with a
back up or recovery mechanism.
Some Important Sections of the Act
Section Deals With
2 (3) Books including electronic storage
2 (4) Legal proceedings, certified copy
2(8) Conditions in the print out - certification
4 Certified copy - prima facie evidence
6 Court may order inspection of books/copies
Meaning of Certified Copy
If maintained in the written form, a copy of any entry
in such books together with a certificate written at
the foot of such copy mentioning that:
• It is a true copy of such entry

• That such entry is contained in one of the
ordinary books of the bank
• That such entry was made in the ordinary course
of business
• That such book is still in the custody of the bank
Evidence by Certified Copy
• A certified copy of any entry in a banker’s book
shall in all legal proceedings be received as prima-
facie evidence of the existence of such entry.
• It shall be admissible as evidence of all the matters,

transactions and accounts therein recorded in
every case as the original entry itself.
Certificate from the System In-Charge
Additionally, a certificate is required from the person
in-charge of the computer system:
To certify that to the best of his knowledge and belief,

the computer system is operated properly at any
point of time, he was provided with all the relevant
data and the printout in question represents correctly
and is appropriately derived from the relevant data.
Bank Books In Computers - Certificates
When books of the bank are not handwritten and copies are to be taken, the printout of
the copy must be accompanied by the following:
• A certificate by the principal accountant or the Manager to the effect that it is a print
out of such an entry or a copy of such printout.
• A certificate by a person in-charge of computer system containing a brief description of
the computer system and it’s particulars regarding :
o The safe guards adopted by the system to ensure that entry of data or any other
operation is performed only by authorized personnel.
o Further safeguards adopted to prevent and detect unauthorized change of data.
o Safe guards available for retrieval of data due to systemic failure or any other
reason.
o The manner in which data is transferred from system to removable storage
devices like floppies, DVD’s & pen drives.
o The mode of verification in order to ensure data has been transferred accurately
to any removable device.
o The arrangements made for storage and custody of such storage devices.
o The safeguards to prevent & detect tampering with the system, other safeguards
to vouch for integrity & accuracy of system.
Bank Officer’s Attendance can’t be Compelled
In any proceedings where the bank is not a party

no officer shall be compelled to produce any banker’s
book’s contents which can be provided under this Act
by production of certified copies.
Similarly, no officer of the bank shall be called as

witness to prove the matters or the transactions and
accounts recorded in the certified copies.
However, the Court may order otherwise for a special

cause.
Court Order for Inspection/Production of Books
The bank may prepare and

produce, within a specified
On application of time period, certified
any party during copies of all such entries,
legal proceedings, The order so accompanied by a further
the Court may passed shall be certificate
order that, such a served on the
party is at liberty to bank at least
inspect and take three clear
copies of any entry working days
in a banker’s book before the same The bank may at any time
for any of the before the time limited for
purposes of the
is to be obeyed.
obedience to any such
proceedings order either offer to
produce its books at the
trial or give notice of its
intention to show cause
against the order.
Summary
In this presentation you learnt:
• The admissibility of certified copies of banks’ books

including electronic records as evidence
• Some important sections of the Act
• The provisions relating to certifications

Bankers Books Evidence Act

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Bankers Books Evidence Act

Uploaded by

Copyright:

Available Formats

Bankers’ Books Evidence Act

Meaning of • Bankers’ books include: ledgers, daybooks, cash-books,

Section Deals With

2 (3) Books including electronic storage

2 (4) Legal proceedings, certified copy

2(8) Conditions in the print out - certification

4 Certified copy - prima facie evidence

6 Court may order inspection of books/copies

• It is a true copy of such entry

• It shall be admissible as evidence of all the matters,

To certify that to the best of his knowledge and belief,

In any proceedings where the bank is not a party

Similarly, no officer of the bank shall be called as

However, the Court may order otherwise for a special

The bank may prepare and

In this presentation you learnt:

• The admissibility of certified copies of banks’ books

You might also like