Section 177: Cases in which banker or officers representing other financial institutions not compellable to produce books.

A banker or an officer of a bank or other financial institution shall not, in any legal proceeding to which the bank or financial institution is not a party, be compellable to produce any bankers book or financial book, the contents of which can be proved in the manner provided in sections 89 and 90 of this Act, or to appear as a witness to prove the matters transactions and accounts in such book, unless by order of the court made for special cause.