TMI Blog2022 (12) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... how that plaintiff is in the business of money lending and had advanced similar loans to different persons hence his contention that plaintiff was required to be registered under the Money Lending Act is without any merit. Likewise it was not mandatory for plaintiff to have advanced the sum to the defendant by way of cheque alone and it cannot be said that he could not have done the same by way of cash. The provisions of Section 269SS of the Income Tax Act are not applicable to the present facts. In any case, the defendant upon receiving loan amount from plaintiff cannot take shelter of such a hyper technicality. A perusal of proceedings of the trial Court shows that the defendant ever since the very inception had been totally negligent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... li, District Dewas and decreeing the claim of plaintiff/respondent for refund of a sum of Rs.80,000/- along with interest @ 6% per annum from 27.05.2015 upto the date of recovery. 2. As per plaintiff, he and defendant are relatives. The defendant was in need of money hence plaintiff advanced a sum of Rs.80,000/- to him on 27.05.2015 on interest at 2% per month. A promissory note was also executed between the parties in presence of witnesses. The defendant had promised to repay the amount to the plaintiff as soon as possible. However neither did he return the amount nor paid any interest to the plaintiff despite repeated demands by him and despite issuance of a registered notice dated 13.02.2017 to him which remained undelivered. The plai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any promissory note was executed by the defendant in his favour. The defendant had categorically denied execution of the promissory note and had contended that the same is forged and he had never signed upon the same. The burden hence heavily lay upon the plaintiff to prove the genuineness and execution of the said promissory note which he has totally failed to do. The claim was barred by the provisions of Section 269SS of the Income Tax Act which aspect has not been considered appropriately. The counsel for defendant had met with an accident hence could not appear before the trial Court which however illegally closed the right of defendant to cross-examine plaintiff's witnesses. The defendant hence has not been afforded adequate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses to the promissory note have duly proved its execution by the defendant. Hence, the contention of defendent of the said document being forged and fabricated and not having been executed by him is apparently false. Since execution of the document is proved from plaintiff's evidence, the burden shifted upon defendant to prove that the same is forged and was never executed by him. The defendant has however failed to prove the said fact and has not examined any hand writing expert for proving that the signatures on the document are not his. As execution of the document was proved by plaintiff by his oral evidence, the burden was not upon him to prove signatures of defendant on the same but it was for defendant to prove otherwise which he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Court by order dated 27.04.2018 holding that the document is sufficiently stamped. A perusal of the said order shows that the trial Court has not committed any illegality in holding the said document to be admissible in evidence. 12. A perusal of proceedings of the trial Court shows that the defendant ever since the very inception had been totally negligent in prosecution of his case and had been taking repeated adjournments firstly for filing of the written statement and thereafter for cross-examining plaintiff's witnesses. His right to cross-examine plaintiff's witnesses was eventually closed by the trial Court on 21.06.2018 observing that last opportunity on imposition of costs had already been granted to him earlier hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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