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(1) A copy of any entry in a book of a multi-State
co-operative society regularly kept in the course of its business shall, if certified in such manner as may
be prescribed, 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 if admissible.
(2) No officer of a multi-State co-operative society and no officer in whose office the books of a
multi-State co-operative society are deposited after liquidation shall, in any legal proceedings to which
the society or the liquidator is not a party, be compelled to produce any of the society's books or
documents the contents of which can be proved under this section, or to appear as a witness to prove the
matters, transactions and accounts therein recorded, except under an order of a court or an arbitrator made
for a special cause.
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