Published by: Universal Law Publishing Co. Pvt. Ltd., New Delhi - India
One of the sections in The Banking Law: In Theory & Practice, fifth edition, volume 3, by S. N. Gupta (www.unilawbooks.com) is devoted to 'The Bankers' Books Evidence Act, 1891.'
The intro explains that the Act became necessary because banking companies involved in litigation were required to produce their books in the courts in evidence of the transactions made by them.
Section 2 defines 'bankers' books' as including 'ledgers, daybooks, cashbooks, accountbooks, and all other records used in the ordinary business of the bank, whether these records are kept in written form or stored in a microfilm, magnetic tape or in any other form of mechanical or electronic data retrieval mechanism, either onsite or at any offsite location including a backup or disaster recovery site...'