Applicability of Bankers' Books Evidence Act extends bank-record evidentiary regime to depositories and their records. The Bankers' Books Evidence Act is applied to depositories by treating a depository as if it were a bank for evidentiary purposes, thereby subjecting depository books and records to the Act's admissibility and evidential-weight rules in legal and regulatory proceedings.
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Provisions expressly mentioned in the judgment/order text.
Applicability of Bankers' Books Evidence Act extends bank-record evidentiary regime to depositories and their records.
The Bankers' Books Evidence Act is applied to depositories by treating a depository as if it were a bank for evidentiary purposes, thereby subjecting depository books and records to the Act's admissibility and evidential-weight rules in legal and regulatory proceedings.
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