(1) A co-operative society may grant a copy of any document or any entry in a book of a co-operative society regularly kept or obtained in the course of its business and such copy, if certified in such manner as may be prescribed, be received in any suit or legal proceedings or for any other purpose as prima facie evidence of such document or entry and shall be admitted as evidence of the matters, transactions and accounts therein recorded in the same manner and to the same extent as the original entry itself is admissible.
(2) No officer of a co-operative society and no officer in whose office the books of a co-operative society are deposited after liquidation shall, in any legal proceeding to which the society or the Liquidator is not a party, be compelled to produce any of the society's books or documents the contents of which can be proved under this section, or to appear as a witness to prove the matters, transactions and accounts therein recorded, except under order of the court, the Tribunal or the Arbitrator made for special cause.