Before a book is rejected as minute book, there must be raised an objection as to its admissibility, challenging its authenticity either as to falsification, or tampering, or not being in the proper form or that the book totally fails to answer the requirements of S.382(2) Companies Act, 1968. To simply assert that it did not answer the requirements of the section without more, is not enough; specific acts of non-conformity with the subsection must be pointed out. What transpired before the trial court as quoted earlier on certainly fell short of the requirements needed before the rejection of the book. The respondent’s counsel acted prematurely.
— Belgore JSC. International Agricultural Ltd & Anor. V. Chika Brothers Ltd (SC.42/1988, 12 January 1990)