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The Bankers' Book Evidence Act, 1891

( ACT NO. XVIII OF 1891 )

2. In this Act, unless there is something repugnant in the subject or context,-
1[(1) "Company" means a company registered under any of the enactments relating to companies for the time being in force in Bangladesh or incorporated by any Bangladesh Law;]
(2) "bank" and "banker" mean-
(a) any company carrying on the business of bankers,
2[* * *]
(c) any post office savings bank or money order office:
(3) "bankers' books" include ledgers, day-books, cash-books, account-books and all other books used in the ordinary business of a bank:
(4) "legal proceeding" means any proceeding or inquiry in which evidence is or may be given, and includes an arbitration:
(5) "the Court" means the person or persons before whom a legal proceeding is held or taken:
(6) "Judge" means a Judge of 3[the High Court Division]:
(7) "trial" means any hearing before the Court at which evidence is taken: and
(8) "certified copy" means a copy of any entry in the books of a bank together with a certificate written at the foot of such copy that it is a true copy of such entry, that such entry is contained in one of the ordinary books of the bank and was made in the usual and ordinary course of business, and that such book is still in the custody of the bank, such certificate being dated and subscribed by the principal accountant or manager of the bank with his name and official title.

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Ministry of Law, Justice and Parliamentary Affairs