TMI Blog1988 (7) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... s since 1975. It had numerous transactions with the respondents and a running account was maintained in its books of account. The credit balance was struck on March 31, 1977, and It was found that the respondents were indebted to the petitioner to the extent of Rs. 25,743.84. Petitioner No. 1 was ordered to be wound up on March 6, 1978. The official liquidator sent notice to the respondents to pay off the dues failing which the amount will be payable along with interest at the rate of 12% per annum. Respondent No. 1 is a partnership concern. Respondent No. 2 is a partner of respondent No. 1, and a joint written statement was filed by them. In the written statement, it was, inter alia , pleaded that no running account was opened by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of Maruti Ltd. the accounts were maintained under his directions. He proved the ledger account for the years 1975-76 (exhibit PW-1/1) and 1976-77 (exhibit PW-1/2). In rebuttal, the respondents examined shri Manjit Singh, Rw-1, and in his examination-in-chief, he stated as under : "The payment of the price of the goods supplied used to be made after the goods had been inspected and accepted. The first copy of the bill used to be sent initially direct to the company and later on they were sent through the bank along with the lorry receipt. We were never informed that the goods supplied were short of the quantity mentioned in the bills nor were any of our goods over rejected or delivered back to us. I have brought the original l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6543-5-1976 271.10 62719-4-1976 1,874.75 8039-10-1976 7.280.00 and argued that these bills have not been accounted for in the ledger account of the petitioner. I checked up the statements of account exhibit PW-1/1 and PW-1/2 and found that all the four bills were duly mentioned in the ledger account and the payment was debited to the account of the respondent. Thus, the respondents had received the price of the goods supplied through these four bills. It cannot be said that the goods sent through these four bills were not accounted for. The Principal submission of counsel for the respondents is that the aforesaid four bills evidence the supply of the goods and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted. If it is intended to suggest that a witness was not speaking the truth upon a particular point his attention must first be directed to the fact by cross-examination so that he may have an opportunity of giving an explanation" Thus, looking from any angle, I find that the defence taken by the respondents could not be substantiated. Now, the question arises whether the respondent can be fastened with the liability merely on the basis of the entries in the books of the petitioner-company. In the present case, the transaction in disputed are numerous and extend over a large number of years. It is not necessary to prove each and every item in the account books. If the account books are regularly kept and are genuine and the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was reiterated in Kaka Ram Sohanlal v. Firm Thakar Das Mathra Das, AIR 1962 Punj 27, where the Bench observed in the following terms (headnote) : In view of the above discussion, I find that the petitioners had discharged the onus of issue No. 1 placed on them, and they have successfully proved than a amount of Rs. 25,743.84 is due from the respondent. Issue No. 2 : section 61(2)( a ) of the Sale of Goods Act, 1930, reads as under-: "61(2) In the absence of a contract to the contrary, the court may award interest at such rate as it thinks fit on the amount of the price ( a ) to the seller in a suit by him for the amount of the price ‑from the date of the tender of the good or from the date on which the price was payable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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