Section 32(3) in The United Provinces Agriculturists Relief Act 1934
(3)The account prescribed under sub-section (1) (a) shall be deemed to be regularly kept in the course of business for the purposes of the section 34, Indian Evidence Act, 1872, and copies of entries in such account certified in such manner as may be prescribed shall be admissible in evidence for any purpose in the same manner and to the same extent as the original entries.
