Section 152 in West Bengal Co-operative Societies Act, 2006
152. Proof of entry in book of Co-operative society.
(1)A copy of any entry in a book of a Co-operative society regularly kept in the course of its business shall, if certified by duly authorised person, be accepted in any suit or legal proceedings as a prima facie evidence of the matters, transactions and accounts therein recorded in every case where, and to the same extent as, the original entry is admissible.(2)No Officer or liquidator of a Co-operative society or no other officer in whose custody the books and other records of a Co-operative society have been kept after the Co-operative society has been dissolved shall, in any legal proceedings to which the Co-operative society or the liquidator thereof is not a party, be compelled to produce any such books or other records, the contents of which can be proved under sub-section (1) or to appear as a witness can be proved under sub-section (1) or to appear as a witness to prove matters, transactions or accounts therein recorded unless he is specifically directed by the order of the court or the Registrar or an arbitrator.
