Explanation:

section 3 of Banker's Book Evidence act talks about the provision.

 Power to extend provisions of Act.—The State Government may, from time to time, by
notification in the Official Gazette, extend the provisions of this Act to the books of any partnership or
individual carrying on the business of bankers within the territories under its administration, and keeping
a set of not less than three ordinary account-books, namely, a cashbook, a day-book or journal, and a
ledger, and may in like manner rescind any such notification.