Section 177 Evidence Act 2011
Section 177 Evidence Act 2011 is titled ‘Cases in which banker or officers representing other financial institutions not compellable to produce books‘. It is under Part XI (WITNESSES) of the Act. It states as follows:
A banker or an officer of a bank or of other financial institution shall not, in any legal proceeding to which the bank or financial institution is not a party, be compellable to produce any banker’s book or financial book, the contents of which can be proved in the manner provided in sections 89 and 90 of this Act or to appear as a witness to prove the matters, transactions and accounts recorded in such book, unless by order of the court made for special cause.