Section 22B(1) in Forward Contracts (Regulation) Act, 1952
(1)Where any books of account or documents are seized from any place and there are entries therein making reference to quantity, quotations, rates, months of delivery, receipt or payment of differences or sale or purchase of goods or options in goods, such books of accounts or other documents shall be admitted in evidence without witnesses having to appear to prove the same; and such entries shall be prima-facie evidence of matters, transactions and accounts purported to be therein recorded.
