law: Bankers Book Evidence Act, 1891
  3. Powers to extend provisions of Act -
  The State Government may from time to time, by
  
  notification in the Official Gazette, extend the provisions of this Act to the
  
  books of any partnership or individual carrying on business of bankers within
  
  the territories under its administration, and keeping a set of not less than
  
  three ordinary account-books namely, a cash-book, a day-book or journal, an a
  
  ledger, and may in like manner rescind any such notification.