If either litigant merchant relies for the validity of his case on his opposing party's commercial books and he admits in advance that the data recorded therein are correct, and the opposing party refrains without justification from providing such books to the court for perusal, this shall be deemed a presumption that the facts required to be proved in the books are correct. The court may further administer suppletory oath to the plaintiff on the validity of his case.
Interpretation and application must be checked against the official text and current version.