Banker Books Evidence Act, 1891 (18 of 1891) - Statement of account is
per se admissible in evidence on the basis of certificate appended thereto - If the appellant wanted to point out any discrepancy or contradiction in the statement of account, he was at
liberty to call for the record from the bank - As the appellant did not adduce any evidence to challenge correctness and authenticity of the statement of account, it is not open for the
appellant to challenge the statement of account on mere technicalities that the statement of account has been signed by one officer and the certificate is initialed by some other officer of
the bank. (182) P.L.R.