15. ACT 18 OF 1891 TO APPLY TO DEPOSITORIES.
The Bankers’ Books Evidence Act, 1891 (18 of 1891), shall apply in relation to a depository as if it were a bank as defined in section 2 of that Act.
“Bank” as defined under sub-section (2) of section 2 of the Bankers’ Books Evidence Act, 1891 (18 of 1891), means—
(a) any company or corporation carrying on the business of banking;
(b) any partnership or individual to whose books the provisions of Bankers’ Books Evidence Act, 1891 shall have been extended;
(c) any post office saving bank or a money order office.