Banker's Book Evidence Act: All You Need To Know

Published on January 07, 2017


  • The Banker’s Book Evidence Act came into effect from 1891. 
  • When a judge may order a party to inspect and take copies of entries in banker’s books. 
  • The judge may also order the bank to produce certified copies of the entries accompanied by a further certificate that no other entries in the books of the bank are relevant to the matter of such proceedings. 
  • Such order shall be served on the bank three clear days exclusive of bank holidays before the same is to be obeyed unless otherwise directed by the court. 

Entities Under This Act

  • Companies which are defined under the Company act 1956 
  • Corporate which includes The Reserve Bank Of India, State Bank Of India and its subsidiaries act 1959 
  • Any company or corporation carrying on the business of banking 
  • Any partnership or individual to whose books the provision of act can be inferred 
  • Any Post Office Savings Bank or a money order office 

Banker's Book

Banker’s book includes ledgers, day-books, cash-books, account-books and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a micro film, magnetic tape or in any other form of mechanical electrical data retrieval mechanism, either onsite or offsite location including a backup.

Certified Copy

  • They are maintained in written form a copy of any entry in such books together with a certificate written at the foot of such copy that is true of knowledge. Such entry books are still in custody of the bank further that each should be certified dated and subscribed by the principal accountant or manager with his name and official title 
  • Contained printout of data stored in a floppy, disc, tape or any other electromagnetic data storage device, a printout together with above statements. 
  • A printout of an entry from magnetic tape, micro film or in any other form of mechanical or electrical data retrieval obtained by mechanical or another process should also have the provisions in the certificate has inferred above. 


  • A certificate to the effect that it is a printout of such entry or a copy of such printout by principal accountant or branch manager A certificate by a person in charge of computer system containing a brief description of computer system 
  • A further certificate from the person-in-charge of a computer system to the effect that to the best of his knowledge and belief, such computer system operated properly at the material time, he is provided with all relevant data.

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