45F. Documents of banking company to be evidence:-
(1)Entries in the books of account or other documents of banking company which is being wound up shall be admitted in evidence in all proceedings by or against the banking company; and all such entries may be proved either by the production of the books of account or other documents of the banking company containing such entries or by the production of a copy of the entries, certified by the official liquidator under his signature and stating that it is a true copy of the original entries and that such original entries are contained in the books of account or other documents of the banking company in his possession.(2)Notwithstanding anything to the contrary eontained in the Indian Evidence Act, 1872, all such entries in the books of account or other documents of a banking company shall, as against the directors of the banking company in respect of which the winding up order has been made before the commencement of the Banking Companies (Amendment) Act, 1953, be prima facie evidence of the truth of all matters purporting to be therein recorded.
