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State of Uttar Pradesh - Section

Section 115 in The U.P. Co-operative Societies Act, 1965

115. Proof of the entries in books of co-operative societies.

(1)A copy of any entry in a book of a co-operative society regularly kept in the course if its business shall, if certified in such manner as may be prescribed, be received in any suit or legal proceedings as prima facie evidence of the matters, transaction and accounts therein recorded in the same manner and to the same extent as the original entry itself is admissible.
(2)A co-operative society may grant document obtained and kept by it in the course of its business or of any entries in such document; and any copy granted shall, when certified in such manner as may be prescribed be admissible in evidence for any purpose in the same manner and to the same extent as the original document, or the entries therein, as the case may be, are admissible.
(3)No officer of a co-operative society and no officer, in whose office the books of a co-operative society are deposited after its winding up shall, in any legal proceedings to which the society or the liquidator is not 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 order of the court, Tribunal, the Registrar or the arbitrator made for special cause.