Section 68(1) in Jammu and Kashmir Co-operative Societies Rules, 2001
(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 in such manner as may be prescribed, be received in any suit or legal proceeding as prima facie evidence, of such entry and shall be admitted as evidence of the matters, transaction and accounts therein recorded in the same manner and to the same extent as the original entry itself is admissible.
