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Civil Proceedings Evidence Act, 1965 (Act No. 25 of 1965)

Part V : Documentary Evidence (Special Provisions as to Bankers' Books)

28. Entries in bankers' books admissible in certain cases


The entries in ledgers, day-books, cash-books and other account books of any bank, shall be admissible as prima facie evidence of the matters, transactions and accounts therein recorded, on proof being given by affidavit in writing of a director, manager or officer of such bank, or by other evidence, that such ledger's, day-books, cash-books or other account books are or have been the ordinary books of such bank, and that the said entries have been made in the usual and ordinary course of business, and that such books are in or come immediately from the custody or control of such bank.