Bankers Book Evidence Act, 1891
party to a legal proceeding made any application to a Court or to a Judge, such
Court for Judge may direct for inspection of those documents or to take copies
of any entries of the bankers books for the purpose of such proceeding; It is
referred in the law that when a legal proceeding is pending, Only in connection
of such legal proceeding and on such prayer, the court may order for inspection
of such documents or for taking copies of entries but there is no provision
either in section 5 or 6 of the Bankers Books Procedure enabling any police
officer or an officer under the Bureau of Anti-Corruption for obtaining
permission from the Court of Sessions for seizure of any banking document for
the purpose of any inquiry before initiation of any legal proceeding.
Bangladesh Ltd. Vs. Dist. Anti-Corruption Office & Anr. 11 BLT (HCD)-246.