1993 (11) TMI 198

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.... the winding up of S.J. Knitting and Finishing Mills Pvt. Ltd., inter alia, on the grounds that the respondent-company was supplied various items of chemicals both at Delhi and Faridabad on regular basis on credit. The running account was maintained in respect of the supplies made to the respondent. The payments received from the respondent were given due credit in the books of account of the peti....

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....failed to make payment, hence this petition. Notice of this petition was issued to the respondent. In spite of service, the respondent-company did not put in appearance, the same was proceeded ex parte, vide order dated March 12, 1993. The petitioner was allowed to lead ex parte evidence. The petitioner filed evidence by way of affidavit and also examined Shri R.C. Meena, senior technical assista....

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....Section 34 of the Evidence Act stipulates that mere entries in the books of account will not be sufficient to fix liability on any person and that each entry in the books of account shall have to be proved. In this regard, reliance can be placed on the decision of the Supreme Court in the case of Chandradhar Goswami v. Gauhati Bank Ltd. [1967] 37 Comp. Cas. 108 (SC). Admittedly, the respondent has....

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....ntainability of the petition on the ground of the running account. However, the present petition is based on the running account which was not the subject-matter before the Division Bench. From the perusal of the judgment of the Division Bench, it can be inferred that this appeal arose against the decision of this court in O.P. No. 191 of 1987. Furthermore, the Supreme Court, in the abovementioned....