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Plaintiff filed suit for recovery of money. Defendant failed to rebut presumption u/s 118 of Negotiable Instruments Act by not proving lack of consideration through account books, bank statements, or tax returns. Courts analyzed evidence, found promissory note sufficient to prove consideration, and burden shifted to defendant to probabilize case. Supreme Court held Section 118 enables presumption of consideration, onus on maker to prove failure. Defendant's witnesses claimed misuse by plaintiff's agent, but no proof of collusion or loan repayment. Plaintiff's evidence supported by promissory note and legal notice. Courts rightly presumed consideration u/s 118(a). Judgments and decrees of lower courts confirmed, second appeal dismissed.