The Delhi Co-Operative Societies Act,1972
41. Admissibility of copy of entry as evidence.-
(1) A copy of any entry in a book of a co-operative society regularly kept in the course of its business shall, if certified in such manner as may be prescribed, be received in any suit or legal proceedings as prima facie evidence of the existence of such entry, and shall be admitted as evidence of the matters, transactions and accounts therein recorded in every case where, and to the same extent as, the original entry itself is admissible.
(2) No officer of a co-operative society and no officer in whose office the books of a co-operative society are deposited after liquidation shall, in any legal proceedings to which the society or the liquidator is not a party, be compelled to produce any of the societys books or documents the contents of which can be proved under this section, or to appear a witness to prove to prove the mattes, transaction and accounts therein recorded, except under order of he court or the arbitrator made of special cause.