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1960 DIGILAW 349 (MAD)

Godavari Bai Animal v. P. S. Seshadrinathan (Receiver in O. S. No. 149 of 1955, Sub-Court, Tiruchirapalli)

1960-11-22

P.S.KAILASAM

body1960
JUDGMENT.- The defendant in a small cause suit for recovery of a sum of Rs. 194-15-0 due on account of dealings which he had with one Krishnaswami Konar is the petitioner herein. The plaintiff is the Receiver appointed in O.S.No. 149 of 1955 to collect the outstandings due to the estate of the deceased Krishnaswami Konar. On the strength of the entries in the account-book of the deceased Krishnaswami Konar, the suit was filed. The learned District Munsif decreed the suit holding that the defendant had dealings with the deceased Krishnaswami Konar and that according to Exhibit A-1, the ledger page of Krishnaswami Konar, relating to the defendant, the defendant was liable to pay the sum. Mr. Parasaran appearing for the petitioner contends that Krishnaswami Konar’s account-book and the ledger page relating to the defendant were not proved and that the ledger page by itself will not be evidence. Section 34 of the Indian Evidence Act provides that entries in books of account regularly kept in the course of business are relavant. Such a statement shall not be alone sufficient evidence to charge any person with liability. The Illustration to the section provides that entries are relevant but are not sufficient without other evidence to prove the debt. The records do not show that the defendant consented to all the entries in Exhibit A-1. It appears that both the parties consented to filing of a copy of the ledger page. The account relating to the defendant has not been properly proved. The suit:must fail. The petition is allowed. The Receiver will take his costs out of the estate. R.M. ----------- Petition allowed.