Section 26 of the Co-operative Societies Act, 1912 - Proof of Entries in Societies' Books

Section 26 of the Co-operative Societies Act, 1912 deals with the evidentiary value of certified copies of entries contained in books regularly kept by a registered co-operative society in the course of its business.

Text of Section 26

Meaning and Scope of Section 26

The provision facilitates proof of the regular business records of a registered society without requiring production of the original book in every case. Where the statutory requirements are satisfied, a certified copy of an entry may be received in a suit or other legal proceeding as prima facie evidence of the existence of that entry.

The section also permits the certified copy to be admitted as evidence of the matters, transactions and accounts recorded in it, but only where and to the same extent that the original entry itself would be admissible. Section 26 therefore does not make an otherwise inadmissible original entry admissible merely because a certified copy has been produced.

Requirements for a Certified Copy to Be Admissible

• The entry must be contained in a book of a registered society.
• The book must be regularly kept in the course of the society's business.
• The copy must be certified in the manner prescribed by the applicable rules.
• The original entry must itself be admissible in the circumstances in which the certified copy is relied upon.

What Does Prima Facie Evidence Mean?

In this context, "prima facie evidence" means evidence that is sufficient at first sight to establish the existence of the relevant entry unless it is displaced, contradicted or otherwise shown to be unreliable by other evidence. Section 26 concerns the evidentiary use of the certified copy; the weight ultimately given to the entry depends on the facts and evidence in the particular proceeding.

Definition of Registered Society

Section 2(e) of the Co-operative Societies Act, 1912 defines a "registered society" as a society registered or deemed to be registered under the Act. Section 26 applies to entries in the books of such a society, subject to the requirements stated in the provision.

Practical Effect of Section 26

The section is particularly relevant when records such as accounts, ledgers or other books maintained in the regular course of a society's business have to be proved in litigation or another legal proceeding. A properly certified copy can be used instead of the original entry to the extent permitted by Section 26.

Official Legal Source

The Central Act can be checked on the official India Code - Co-operative Societies Act, 1912. The official text should be consulted for amendments, territorial application, footnotes and the complete statutory context.

Related Provisions

Section 26 should be read with the definitions in Section 2 and the applicable rules governing the manner in which copies of society records are to be certified. For neighboring provisions, see Section 25 - Register of members and Section 27 - Exemption from compulsory registration of instruments relating to shares and debentures.

Last reviewed: 21 September 2026. This page is for legal information and should be read with the applicable Act, rules, amendments and jurisdiction-specific co-operative societies law.