law: Co-Operative Societies Act, 1912
  26. Proof of entries in societies' books
  A copy of any entry in a book of a registered
  
  society regularly kept in the course of business, shall, if certified in such
  
  manner as may be prescribed by the rules, 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.