1971 (7) TMI 163

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.... 1-9. * * * * 10. In my opinion the learned District Judge was in error in treating the statement of accounts, Ex.26, as an additional evidence for purposes of proving the payment of money appearing in the books of accounts in the respondent-Company so as to charge the appellant-defendant with the liability for the amount due at the foot of the said accounts. There appears to be some confusio....

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....s are corroborative piece of evidence and they would not by themselves by sufficient evidence on the basis of which a liability can be fixed against a person. The observations of the Supreme Court in AIR 1967 SC 1058 at p.1060 make it clear that where the entries are not admitted, it is the duty of a party, seeking to enforce the liability of such entries, to produce evidence in support thereof to....