The Provincial Insolvency Act,1920
Section 49. Mode of proof
(1) A debt may be proved under this Act by delivering or sending by post in a registered letter, to the Court an affidavit verifying the debt.
(2) The affidavit shall contain or refer to a statement of account showing the particulars of the debt, and shall specify the vouchers (if any) by which the same can he substantiated. The Court may at any time call for the production of the vouchers.