https://www.taxtmi.com/caselaws?id=297049 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. en-us Wed, 10 Sep 2003 00:00:00 +0530 Tue, 17 Aug 2021 12:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297049 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. Case-Laws Indian Laws Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297049