Co-Operative Societies Act, 1912
26. Proof of entries in societies' books
A copy of any entry in a book of a registered
society regularly kept in the course of business, shall, if certified in such
manner as may be prescribed by the rules, 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
recorded in every case where, and to the same extent as, the original entry
itself is admissible.