Section 2(4) in The Bankers Books Evidence Act, 1891
(4)[ legal proceeding means,(i)any proceeding or inquiry in whichevidence is or may be given;(ii)an arbitration; and(iii)any investigation or inquiry under the Code of Criminal Procedure, 1973 (2 of 1974), or under any other law for the time being in force for the collection of evidence, conducted by a police officer or by any other person (not being a magistrate) authorised in this behalf by a magistrate or by any law for the time being in force;]
