A customer is a very important visitor on the premises of a bank, Banks exhibit posters stating their philosophy about the customer. The relation between a bank and a customer is established when the latter opens an account with the bank. For opening an account, a prospective customer has to fill in a form and provide a reference or an introduction, It has been customary for bankers for about a century to have every account formally introduced. There is no law which states that an account cannot be opened without satisfactory introduction or reference. Then, why do bankers insist on an Introduction? A review of the historical background in India and in England throws some light on the question: Section l3l of the Negotiable Instruments Act, 1881, in India and Section 82 of Bills of Exchange Act in England provide for protection to a banker when his bank collects cheques or drafts for its customers. Section l3l of the Negotiable Instruments Act reads as follows ;  < ....