Law of Commercial Books

The competent judicial authority may, upon consideration of a lawsuit initiated on its own or upon a request by one of the litigants, decide on the submission of the commercial books in order to examine the entries relating to the disputed issue and to draw the necessary information therefrom. If the merchant refuses to submit his commercial books, the competent judicial authority may deem his refusal as presumptive evidence of the validity of the facts sought to be proven by the books.