Gujarat High Court Criminal Manual (subordinate court practice), 1977
In cases where extracts of account books are sought to be produced by the parties in evidence the following instructions should be followed:— (1) Generally there should be separate consolidated extract for each book of account containing the date of transaction, page number of the book and the narration of the transaction. However, if the Court thinks it fit it may direct the party to produce separate copies of different entries and such copies may be separately exhibited. (2) Generally, in cases the entry or the entries are proved by different persons or if there is some specific contest for any entry, sub-exhibit numbers such as exhibits 15/1, 15/2 should be given and mention about the same should be made in the Roznama. If the Court thinks it fit it may direct such copies to be separately exhibited.