1. Statutory Framework

Section 2(3) - Banker's Books: Includes ledgers, day books, cash books, account books and all other books used in ordinary business of a bank, whether in written form or electronic form as per 2001 IT Act amendment. Now includes printouts, data on hard disk, database.

Section 2(8) - Certified Copy - Definition:

"certified copy" means a copy of any entry in the books of a bank together with a certificate written at the foot of such copy that it is a true copy of such entry, that such entry is contained in one of the ordinary books of the bank and was made in the usual and ordinary course of business, and that such book is still in the custody of the bank, such certificate being dated and subscribed by the principal accountant or manager of the bank with his name and official title.

5 Mandatory Ingredients as per Section 2(8):

1. It is true copy of entry
2. Entry is contained in ordinary books of bank
3. Entry was made in usual and ordinary course of business
4. Book is still in custody of bank
5. Certificate dated and subscribed by principal accountant/manager with name and title.

Section 4 - Mode of Proof:

Subject to provisions of Act, a certified copy of any entry in a banker's book shall in all legal proceedings be received as prima facie evidence of existence of such entry, and shall be admitted as evidence of matters, transactions and accounts therein recorded in every case where, and to same extent as, original entry itself is now by law admissible, but not further or otherwise.

Effect: Bank not required to prove original. Certified copy substitutes original.

Section 5 & 6: Officer of bank not compellable to produce books unless court orders, or to appear as witness unless party proves case cannot be proved otherwise.

2. Evidentiary Value

• Prima Facie, Not Conclusive: Presumed true unless rebutted.
• Existence of entry vs Liability: Certified copy proves entry exists, but does not alone prove debtor is liable.
• Section 34 of Indian Evidence Act, 1872: Entries in books of account regularly kept in course of business are relevant, but shall not alone be sufficient evidence to charge any person with liability.
• For electronic records, Section 65B certificate is now required post Arjun Panditrao Khotkar vs Kailash Kushanrao Gorantyal (2020) 7 SCC 1 - but Bankers' Books Act is special law and overrides general requirement to some extent.

3. Detailed Case Laws

1. Chandradhar Goswami & Ors vs The Gauhati Bank Ltd - AIR 1967 SC 1058 - Leading Case

Supreme Court held:

• Section 4 gives special privilege to banks - certified copies become prima facie evidence of existence of original entries.
• But certified copy alone under Section 34 Evidence Act is NOT sufficient to charge a person with liability. Bank must give further evidence - oral evidence by clerk or other corroboration - unless entries are admitted as correct by opposite party.
• Principle: Entries are relevant, but liability needs independent proof.

Cited repeatedly in 2025 Bombay case law for bank statements.

2. Ishwar Dass Jain (Dead) thr LRs vs Sohan Lal - (1999) 10 SCC - Supreme Court by Justice M. J. Rao

Court explained scope of Section 6. It is only in case of Bankers' Books Evidence Act that certified copies are allowed. For ordinary account books of private moneylenders, original books must be produced. Distinction between private account books and banker's books.

3. Radheshyam G. Garg vs Safiyabai Ibrahim Lightwalla - 1987 Bom HC + T.V. Rajan vs A.S. Sharafudheen (2003) Ker HC - On Ingredients of Section 2(8)

The lower appellate court had rejected statement as not having all 4 ingredients written verbatim.

Bombay HC & Kerala HC held:

The detailed ingredients mentioned in defining clause 8 of Section 2 of Bankers' Books Evidence Act, 1891 for qualifying to be 'certified copy' are not mandatory but merely directory. Sufficient compliance depending upon facts and circumstances of each case is enough to qualify a document to be 'certified copy'.

If certificate says "true copy" with signature of manager, implicit in it was certificate that it was made in ordinary course and book is in custody. Such extract admissible.

This is now settled law - directory not mandatory.

4. Supreme Court - NI Act 138 - Certified Specimen Signature Case - 2024-25

In cheque dishonour case where accused disputed signature:

Supreme Court held:

Certified copy of a document issued by a Bank is itself admissible under the Bankers' Books Evidence Act, 1891 without any formal proof thereof. Hence, in appropriate case, certified copy of specimen signature maintained by Bank can be procured with request to Court to compare same with signature appearing on cheque by exercising powers under Section 73 of Indian Evidence Act, 1872

This expands scope - not just account statements, but specimen signature cards, KYC are also banker books.

5. State Bank of India vs Gita Devi - Jharkhand HC, Canara Bank vs Sreekumari K. - Kerala HC, Branch Manager Citizen Cooperative vs Molvi Mohd. Youssaf - J&K HC - Recent Line

Summarized in 2025 Bombay law report 474:

Certified copies of bank account statements are admissible as prima facie evidence - presumed true unless rebutted. They prove existence of entries and recorded matters to same extent as originals, easing burden on banks.

6. Bank of Baroda vs Sheikh Asraful Hossain - 7 July 2023, Delhi District Court

Applied Section 4: Statement of account Ex.PW1/6 filed by plaintiff bank can be considered as evidence because it was certified copy under Bankers' Books Evidence Act. No need to call accountant if certificate proper.

4. Practical Compliance for Banks

To be valid certified copy:

• Take printout from CBS.
• Write at foot: Certified that this is true copy of entry contained in ordinary books of bank, made in usual and ordinary course of business and book is still in custody of bank.
• Date, name, designation, signature, seal of Manager / Principal Accountant.
• For electronic printouts, add Section 65B(4) certificate as abundant caution after Arjun Khotkar.