Multi-State Cooperative Societies Act, 1984

56. Admissibility of copy of entry as evidence.-

1.      A copy of any entry in a book of a multi-State cooperative society regularly kept in the course of its business shall, if certifies in such manner as may be prescribed, be received in any suit or legal proceedings as prima facie evidence of the existence of such entry and shall be admitted as evidence of the matters, transactions and accounts therein every case where and to the same extent as, the original entry itself is admissible.

2.      No officer of a multi-State cooperative society and no officer in whose office the books of a multi-State cooperative society are deposited after liquidation shall, in any legal proceedings to which the society or the liquidator is not a party, be compelled to produce any of the society's books or documents the contents of which can be proved under this section, or to appear as a witness to prove the matters, transactions and accounts therein recorded, except under an order of a court or an arbitrator made for a special cause.