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State of Punjab - Section

Section 19 in The Regulation of Accounts Rules

19. Method of certification of copies.

- Certified copies of entries in book of account in order to be admissible in evidence under sub-section (2) of section 3 of the Act shall be copies of the counter-foil together with a certificate written at the foot of such copy that it is a true copy of the counter foil of which the original is still in the custody of the creditor. This certificate shall be dated and subscribed by the creditor and counter- signed by some person who has examined the copy with the original.