Proved account books and unpaid sale price can establish liability and justify interest on commercial dues.

Regularly kept commercial account books, when proved through original ledger entries and supporting testimony and not effectively challenged in cross-examination, may be sufficient to establish liability for amounts claimed on a running account. The note also states that, in the absence of a contrary contract, interest may be awarded on the price of goods from the date the amount becomes payable, as damages for non-payment. It further indicates that interest can be fixed at a judicially assessed rate on the unpaid price until actual payment, together with costs where the claim succeeds on the merits.

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Issues: (i) Whether the respondents were liable to pay the amount claimed on the basis of the petitioner's account books and supporting evidence; (ii) Whether interest was payable on the price of goods supplied, and at what rate.

Issue (i): Whether the respondents were liable to pay the amount claimed on the basis of the petitioner's account books and supporting evidence.

Analysis: The claim was founded on a running commercial account supported by original ledger entries and the testimony of the petitioner's accounts officer. The defence that certain bills were not accounted for was found vague and unsubstantiated. The entries relied upon by the respondents were themselves reflected in the petitioner's ledger, and no effective cross-examination challenged the genuineness or correctness of the books. Regularly kept account books, when proved and not challenged on material particulars, were sufficient to fix liability in the circumstances of the case.

Conclusion: The issue was decided in favour of the petitioner, and the respondents were held liable for the principal amount claimed.

Issue (ii): Whether interest was payable on the price of goods supplied, and at what rate.

Analysis: The governing rule permitted the court, in the absence of a contrary contract, to award interest on the price of goods from the date the price became payable. On the facts, the petitioner was entitled to interest by way of damages on the unpaid price.

Conclusion: Interest was awarded at 9 per cent per annum from the date the amount fell due until payment.

Final Conclusion: The petition succeeded on the merits, and a decree for the principal sum with interest and costs was granted in favour of the petitioner.

Ratio Decidendi: In a suit on a commercial account, duly proved and regularly kept account books may, if their genuineness is not effectively challenged in cross-examination, be sufficient to establish liability; interest on the price of goods may also be awarded in accordance with the statutory discretion governing seller's claims.

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