“The registers, their indices, and copies of annual returns maintained under sections 88 and 94 shall be prima facie evidence of any matter directed or authorized to be inserted therein by or under this Act.”
Section 95 of this act makes the register and copies of annual returns maintained by the company as prima facie evidence. That means the register and the copies of the company's annual return are satisfactory proof that the court will count them and mark them as prior evidence in civil cases. The penalties imposed on the company under section 88 and section 94 on the company shall only be liable when the court admits the register and copies of the annual return as primary evidence and holds the company or any such officer of the company liable.