Section 40 in The Manipur Co-operative Societies Act, 1976
40. Admissibility of copy of entry as evidence.
(1)A copy of any entry in any book, register or list, regularity kept in the course of business and in the possession of a society, shall, if duly certified in such manner as may be prescribed, be admissible in evidence of the existence of the entry, and shall be admitted as evidence of the matters and transactions therein recorded in every case where and to the same extent to which, the original entry would, if produced, have been admissible to prove such matters.(2)In the case of such societies, as the Government may, by general or special order direct, no officer of a society shall, in any legal proceedings to which the society is not a party, be compelled to produce and of the society's books, the contents of which can be proved under the foregoing sub-section, or to appear as a witness to prove the matters, transactions and accounts therein recorded, unless required to do so by order of the Court or a Judge made for special cause.
