s 16 Proof of entries in books of co-operative society
(1) A copy of any entry in a book of a co-operative society regularly kept in the course of business shall, if certified in such manner as may be prescribed by the regulations, be received in any legal proceedings, whether civil or criminal, 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 is admissible. (2) No officer of any co-operative society shall, in any legal proceedings to which the co-operative society is not a party, be compelled to produce any of the co-operative society’s books, the contents of which can be proved under subsection (1), or to appear as a witness to prove any matters, transactions or accounts therein recorded, unless the court for special reasons so directs.