law: Companies Act, 2013 
  345.
  
    Books
  
  and papers of company to be evidence.
  Where
  
  a company is being wound up, all books and papers of the company and of the
  
  Company Liquidator shall, as between the contributories of the company, be prima
  
  facie evidence of the truth of all matters purporting to be recorded
  
  therein.