1. The Bankers` Books Evidence Act. Banks keep their accounting and its details in various ledgers, registers. When any claim of the bank is required to established or proved in the court of law or any other such forum, these books are required to be produced in original. It is difficult. Therefore, its extracts and statements of accounts are produced The act extends to whole of India except the state of Jammu and Kashmir

2. Bankers books includes ledgers, daybooks cash books accounts books and all other records used in the ordinary business of the Bank. These records may be kept in written form or stored in the micro film, magnetic tape or any other form of mechanical or electronic data retrieval mechanism.

3. Certified copy Certified copy means:- When the books of banks if maintained in a written form a copy of any entry in such book together with a certificate written at the foot of such copy mentioning that;- 1. it is true copy of such entry 2. such entry is contained n any of the ordinary book of the bank

4. 3. such entry was made in the ordinary course of business 4. such book is still in the custody of the bank. Or original books are destroyed

5. If maintained in the electronic form A. consist of printouts of data stored in a floppy, disc or tape or any other electromagnetic data storage device B. a copy of such printout and It should contain the certificate

6. If maintained in a mechanical form A printout of any entry in the books of banks stored in a microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism obtained by a mechanical or other process and It should contain the certificate

7. Conditions in the printout When the books of the banks are not written in the handwritten and copied are taken by way of printout the copy must accompany following A certificate by the principal accountant or the manager to the effect that it is printout of such entry or a copy of such printout A certificate by a person in charge of the computer system containing a brief description of the computer system Such computer system is operated properly at the material time

8. Mode of proof of certain entries A certified copy of any entry in the bankers` book shall in all legal proceedings be received a prima facie evidence of the existence of such entry. It shall be admissible a evidence of all matters, transactions and accounts therein recorded in every case as the original entry itself.

9. Case in which officer of the bank not compellable to produce books In any proceeding where the bank is not a party, no officer shall be compellable to produce any bankers` book contents of which can be proved under this act be production of certified copies. No officer of the bank shall be called as witness to prove matters, transactions and accounts recorded in the certified copies

10. Inspection of books by order of the court On application of any party to the 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 for any of the purposed of the proceedings or The bank to prepare and produce, within time specified in the order certified copied of such entries, accompanied by further certificate that no other entries are to be found in the books of the bank relevant to the matter in issue in such proceedings

11. Cost of application The cost of any application to the court Under or for the purpose of this act and The cost of anything done or to be done under an order of the court for the purpose of this act Shall be the discretion of the court. The court may further order such costs or part thereof to be paid by the bank to the party, if they have been incurred in consequence of any fault or improper delay on the part of the bank.