45F. Documents of banking company to be evidence. —(1) Entries in the books of account or other documents of a banking company which is being wound up shall be admitted in evidence in all legal proceedings; and all such entries may be proved either by the production of the books of account or other documents of the banking company containing such entries or by the production of a copy of the entries, certified by the official liquidator under his signature and stating that it is a true copy of the original entries and that such original entries are contained in the books of account or other documents of the banking company in his possession.

(2) Notwithstanding anything to the contrary contained in the Indian Evidence Act, 1872 (1 of 1872), all such entries in the books of account or other documents of a banking company shall, as against the directors, officers and other employees of the banking company in respect of which the winding up order has been made, by prima facie evidence of the truth of all matters purporting to be therein recorded.