Section 103 in Kerala Cooperative Societies Act, 1969
103. Proof of entries in society's books.
(1)Notwithstanding anything contained in the Indian Evidence Act a copy of any entry in a book of a society regularly kept in the course of its business shall, if certified in such manner as may be prescribed, be received in any suit or legal proceedings as prima facie evidence of such entry and shall be admitted as evidence of the matters, transactions and accounts therein recorded in the same manner and to the same extent as the original entry itself is admissible.(2)A society may grant copies of any documents obtained and kept by it in the course of its business, or of any entries in such documents; and any copy so granted shall, when certified in such manner as may be prescribed, be admissible in evidence for any purpose in the same manner and to the same extent as the original document, or the entries therein as the case may be.(3)No officer of a society and no officer in whose office the books a society are deposited after liquidation shall, in any legal proceedings to of which the society or the liquidator is not a party, be compelled to produce any of the society's books or documents, the contents of which can be proved under this section or to appear as a witness to prove the matters ,transactions and accounts therein recorded except under order of the court, the Tribunal or the arbitrator made for special cause
