Section 31B(5) in Jharkhand Agricultural Produce Markets Act, 2000
(5)Where any book of accounts or other documents are seized from any place and there are entries therein making reference to quantity, quotations, rates, receipt of payment of money or sale or purchase of agricultural produce, such book of accounts or other documents shall be admitted in evidence without witness having to appear to prove the same and such entries shall be prima facie evidence of the matters, transactions and accounts purported to be therein recorded.
