Bank account statements as prima facie proof can sustain recovery when specific entries are not denied and evidence is unrebutted.

A disputed handwritten liability note could not operate as an acknowledgment because its authorship and authenticity were not proved. By contrast, a certified statement of account under the Bankers' Books Evidence Act was admissible as prima facie evidence, and the absence of a date on the certificate was not fatal on the facts. Since the defendants did not specifically deny the account entries and led no contrary evidence, the recovery claim was proved without further corroboration. The suit was therefore decreed on the basis of the account records, with contractual interest, and the dismissal below was set aside.

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Issues: (i) Whether the document relied upon amounted to an acknowledgment of liability supporting a decree for recovery; (ii) Whether the suit could be decreed on the basis of the statement of account despite the absence of rebuttal by the defendant.

Issue (i): Whether the document relied upon amounted to an acknowledgment of liability supporting a decree for recovery.

Analysis: The alleged acknowledgment contained an additional handwritten statement of outstanding liability which was not shown to be written or signed by the defendants. The evidence did not establish that this writing formed part of the original document or that it was made by any defendant. In the absence of proof connecting the disputed writing with the defendants, the document could not be treated as an acknowledgment of liability.

Conclusion: The issue was decided against the appellant.

Issue (ii): Whether the suit could be decreed on the basis of the statement of account despite the absence of rebuttal by the defendant.

Analysis: A certified copy of entries in a banker's book is admissible as prima facie evidence under the Bankers' Books Evidence Act, and the absence of a date on the certificate was held not to be fatal in the circumstances. The defendants had obtained the statement of account before filing the written statement but did not dispute any specific entry. The entries relating to the sale of pledged stocks and machinery were supported by the bank witnesses, and no contrary evidence was produced by the defendants. On these facts, corroborative evidence beyond the proved account entries was not required to non-suit the plaintiff.

Conclusion: The issue was decided in favour of the appellant.

Final Conclusion: The recovery claim succeeded on the basis of the proved statement of account, and the dismissal of the suit by the courts below was set aside with a decree for the amount found due together with contractual interest.

Ratio Decidendi: A bank statement of account certified in accordance with the Bankers' Books Evidence Act is admissible as prima facie evidence, and where no specific entry is denied and the account is supported by evidence, the claim may be decreed without further corroboration; a disputed writing cannot operate as an acknowledgment unless its authorship and authenticity are proved.

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