https://www.taxtmi.com/caselaws?id=110792 An account entry in a sundry debtors register, by itself, did not prove that the respondent owed the claimed debt. The entry only reflected an opening balance in the respondent's name and, without proof that the books were regularly maintained or supported by corroborating evidence, it was insufficient to establish liability. Purchase orders and payment details pointing to transactions with another concern further weakened the claim, and no witness was produced from among those who maintained or could prove the company's accounts. The claimed sum, interest, and notice charges were therefore not substantiated on the evidence produced. en-us Mon, 03 Apr 2006 00:00:00 +0530 Wed, 18 Apr 2012 16:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110792 An account entry in a sundry debtors register, by itself, did not prove that the respondent owed the claimed debt. The entry only reflected an opening balance in the respondent's name and, without proof that the books were regularly maintained or supported by corroborating evidence, it was insufficient to establish liability. Purchase orders and payment details pointing to transactions with another concern further weakened the claim, and no witness was produced from among those who maintained or could prove the company's accounts. The claimed sum, interest, and notice charges were therefore not substantiated on the evidence produced. Case-Laws Companies Law Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110792