⁠What is the status of Bank entries?

  The status of bank entries in India is that they are relevant and admissible as prima facie evidence, but they are generally not by themselves conclusive proof of liability. For a Judicial service interview, you should explain them through the combined scheme of the Bankers’ Books Evidence Act, 1891 and the rule on entries in books of account under the law of evidence.

Core concept

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Bombay HC: Whether detailed ingredients mentioned in clause 8 of S. 2 of Bankers' Books Evidence Act, 1891 for qualifying to be certified copy are mandatory?

 Admittedly, the bank statements are not accompanied by certificate under the Bankers Book Evidence Act, however, bears the seal of Bank of Baroda and signature of the official. In Radheshyam G. Garg vs. Safiyabai Ibrahim Lighwalla (MANU/MH/0368/1988), this Court held the certificate under Bankers Book Evidence Act to be directory as under:

"The lower appellate Court by placing reliance on section 2(8) of the Bankers' Books Evidence Act, 1891 has held that '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. According to the learned Judge since the said extracts of statement of account had not been signed by the principal accountant or manager as required and since the same did not bear any date or official seal, the same could not be treated as certified copy and consequently the same could not be read in evidence.

In my judgment the aforesaid view of the learned Judge of the lower appellate Court was hypertechnical. The said extract of account was duly signed by the Agent of the bank. Implicit in it was a certificate that it was a true copy of an entry 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 was in the custody of the bank. The detailed ingredients mentioned in the defining clause 8 of section 2 of Bankers' Books Evidence Act, 1891 for qualifying to be 'certified copy' are not mandatory but merely directory." {Para 29}

30. In the present case, the original bank statements were not per se inadmissible in evidence. What was objected was to the mode and manner of proof. As held by this Court in the decision cited above, the detailed ingredients of Section 2(8) of Bankers Book Evidence Act are merely directory. The bank statements are the original bank statements bearing the seal and signature of the bank. PW-1 has deposed about the cheque payments made through Bank of Baroda and corroborated the same by producing original bank statement. The bank statements could be received as prima facie evidence of existence of such entries. Further, the Plaintiff was cross examined by the Defendant. Once the document is used in cross examination, then the document gets proved and can be read in evidence as held by the Apex Court in case of Ram Janki Devi vs. Juggilal Kamlapat [MANU/SC/0533/1971 : 1971:INSC:35 : 1971 (1) SCC 477]. The Apex Court in that case had held that it is not possible to accept complaint of lack of proof when the documents are shown in cross examination to the witness.

 IN THE HIGH COURT OF BOMBAY

First Appeal No. 1841 of 2024

Decided On: 21.02.2025

Yasin Khan and Ors. Vs. Ajit Developers Pvt. Ltd. and Ors.

Hon'ble Judges/Coram:

Sharmila U. Deshmukh, J.

Citation: MANU/MH/1001/2025,2025:BHC-AS:8423.

Read full Judgment here: Click here.

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Supreme Court: Accused in cheque bounce case can disprove his signature on cheque by producing its certified copy

 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 an appropriate case, the

certified copy of the specimen signature maintained by the Bank

can be procured with a request to the Court to compare the same

with the signature appearing on the cheque by exercising powers

under Section 73 of the Indian Evidence Act, 1872. {Para 15}

16. Thus, we are of the view that if at all, the appellant was

desirous of proving that the signatures as appearing on the cheque issued from his account were not genuine, then he could have procured a certified copy of his specimen signatures from the Bank and a request could have been made to summon the concerned Bank official in defence for giving evidence regarding the genuineness or otherwise of the signature on the cheque.

17. However, despite having opportunity, the accused appellant

did not put any question to the bank official examined in defence

for establishing his plea of purported mismatch of signature on the cheque in question and hence, we are of the firm opinion that the appellate Court was not required to come to the aid and assistance of the appellant for collecting defence evidence at his behest. The presumptions under the NI Act albeit rebuttable operate in favour of the complainant. Hence, it is for the accused to rebut such presumptions by leading appropriate defence evidence and the Court cannot be expected to assist the accused to collect evidence on his behalf.

REPORTABLE

IN THE SUPREME COURT OF INDIA

CRIMINAL APPELLATE JURISDICTION

Criminal Appeal@SLP(Crl.) No(s). 16641 of 2023

AJITSINH CHEHUJI RATHOD Vs STATE OF GUJARAT & ANR.

Author: Mehta, J.

Citation: 2024 INSC 63.

Dated: January 29, 2024.

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Important provisions of Bankers Book Evidence Act relating to production of evidence in court

2. Definitions.—In this Act, unless there is something repugnant in the subject or context,—

9[(8) “certified copy” means when the books of a bank,—

(a) are maintained in written form, a copy of any entry in such books 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, and where the copy was obtained by a mechanical or other process which in itself ensured the accuracy of the copy, a further certificate to that effect, but where the book from which such copy was prepared has been destroyed in the usual course of the bank's business after the date on which the copy had been so prepared, a further certificate to that effect, each such certificate being dated and subscribed by the principal accountant or manager of the bank with his name and official title; and

(b) consist of printouts of data stored in a floppy, disc, tape or any other electro-magnetic data storage device, a printout of such entry or a copy of such printout together with such statements certified in accordance with the provisions of Section 2-A.]

Subs. by Act 21 of 2000, S. 93 & Sch. III (w.e.f. 9-6-2000).

10[(c) a printout of any entry in the books of a bank stored in a micro film, magnetic tape or in any other form of mechanical or electronic data retrieval mechanism obtained by a mechanical or other process which in itself ensures the accuracy of such printout as a copy of such entry and such printout contains the certificate in accordance with the provisions of Section 2-A.]

 Ins. by Act 55 of 2002, S. 11(b) (w.e.f. 6-2-2003).

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When bank statement not bearing certificate as per Bankers' Book Evidence Act can be read in evidence in cheque dishonour case?

The learned Magistrate has
considered the written advise/memo dated 31.10.2009
(Exhibit-12) and a letter dated 02.11.2009 of Bank of Baroda
(Exhibit-13). It has been found that the advise (Exhibit-12)
did not indicate as to which Bank had issued or who had
signed the same. It is found that PW-3, Ms. Violet E Das has
not identified the written advise (Exhibit-12) and she has not 
deposed that the cheque was returned for insufficient funds.
The learned Magistrate has then referred to the evidence of
PW-5, Shri Anil Gaindhar, the Chief Manager of Bank of
Baroda, where the complainant is having an account. This
witness has stated on the basis of Statement of Account
(Exhibit-102), that the cheque was presented for payment on
31.10.2009 and was returned dishonoured for insufficient
funds on 02.11.2009 and this was so intimated to the
complainant on the same day. PW-5, Shri Anil Gaindhar has
stated that Exhibit-13, which is a letter from the Bank
intimating the complainant about dishonor of the cheque is
signed by Shri Kedar, the Chief Manager of the Bank. The
learned Magistrate has thereafter found that both the
Statements of Account (Exhibit-102) indicates that the cheque
bearing no. 510087 was returned dishonoured for insufficient
funds. However, it is held that the statement does not bear a
certificate as required under the Bankers' Book Evidence Act
and thus, cannot be read into evidence.
25. In my considered opinion, this is taking too
technical view of the matter. When the Chief Manager has
deposed that the cheque was dishonoured for insufficient funds 
and it was so intimated to the complainant, it is difficult not to
believe the said witness for the reasons as stated by the
learned Magistrate. PW-4, Smt. Saiprithi Shirodkar has also
stated in categorical terms that the cheque was returned
dishonoured for insufficient funds. It is not possible to accept
that PW-4, Smt. Saiprithi Shirodkar and PW-5, Shri Anil
Gaindhar would fabricate a false Statement of Account, only to
help the complainant. Thus, it has to be held that the cheque
was dishonoured on account of insufficient funds. The point is

accordingly answered in the affirmative.

IN THE HIGH COURT OF BOMBAY AT GOA
CRIMINAL APPEAL NO. 24 OF 2013
Mrs. Sulekhabai Yeshwantrao Chowghule,
V
Shaik Vahid Jahangir alias Shaik Vaid,
 CORAM:- C. V. BHADANG, J.
 PRONOUNCED ON:- 7thAUGUST, 2015
Citation;2015 CRLJ 4824 Bom

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