Section 45F(2) in The Banking Regulation Act, 1949
(2)Notwithstanding anything to the contrary contained in the Indian Evidence Act, 1872 (1 of 1872), all such entries in the books of account or other documents of a banking company shall, as against the directors, [officers and other employees] [Inserted by Act 55 of 1963, Section 22 (w.e.f. 1.2.1964).] of the banking company in respect of which the winding up order has been made [* * *] [Certain words omitted by Act 55 of 1963, Section 22 (w.e.f. 1.2.1964).], be prima facie evidence of the truth of all matters purporting to be therein recorded.