Section 3IK(6) in The Gujarat Agricultural Produce Markets Act, 1963
(6)Where any books of accounts or other documents are seized from any place and there are such entries therein making reference to quantity, quotations, rates, receipts or payment of money or sale or purchase of goods, such books of accounts or other documents shall be admitted in evidence and such entries shall be the prima facie evidence of matters, transactions and accounts purported to have been recorded therein.
