TaxTMI 
TaxTMI 
2019 (6) TMI 814
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....ocuring the same from brewery at the outlet of defendant situated in Himachal Pradesh in response to permits for import of beer products duly procured by defendant from the Excise Department of the State of Himachal Pradesh and submitted to the plaintiff company. 4 Against the supply of beer products, defendant had been making payments, either in full or in part, without referring the invoices against which the payment was made and the plaintiff company had been maintaining running account of transactions with defendant for the supplies made to it and had been crediting the payments received against the pending invoices on the basis of first in-first out principle and crediting the first against the invoices raised earlier in time and thereafter adjusting the remaining amount towards the next invoice of the next date. The defendant was making irregular payments of lump sum amount which were being accepted by the plaintiff and despite having outstanding amount against the defendant, the plaintiff had been supplying the beer products to defendant as it was a regular customer of plaintiff. 5 In the month of June, 2016, an amount of Rs. 3,09,59,430/- became outstanding towards defend....
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....otice alongwith plaint and its documents on both addresses of defendant for 7.12.2017. In aforesaid circumstances, the defendant was proceeded ex-parte. 8 Plaintiff, along with plaint, had filed photocopies of documents relied upon to substantiate its pleadings. Therefore, the plaintiff was directed to produce original documents, which were filed by plaintiff in Registry of this Court and are part of record. 9 Present suit has been filed under Order 37 CPC. This order applies to the following classes of suits:- (a) suits upon bills of exchange, hundies and promissory notes; (b) suits in which the plaintif seeks only to recover a debt or liquidated demand in money payable by the defendant, with or without interest, arising- (i) on a written contract; or (ii) on an enactment, where the sum sought to be recovered is a fixed sum of money or in the nature of a debt other than a penalty; or (iii) on a guarantee, where the claim against the principal is in respect of a debt or liquidated demand only. (iv) suit for recovery of receivable instituted by any assignee of a receivable." 10 Present case has been filed for recovery of money payable by the defendant arising on a wri....
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....ic form on the computer system of plaintiff and has been down loaded from computer system of plaintiff and it is true and accurate record of copy maintained on the computer system and copies of ledger account placed on record are true hard copies of electronic record, which are identical to the record maintained by the plaintiff. 14 Plaintiff has claimed recovery of Rs. 3,09,59,430/- in total with further averment that for making part payment thereof, defendant had also issued five cheques worth Rs. 10,00,000/- each, total amounting to Rs. 50 lacs, which were dishonoured by the Bank for insufficiency of funds. A summary suit based upon "Bill of Exchange" is maintainable under Order 37 CPC as provided in its Rule 1(2). Cheque is a special kind of "Bill of Exchange" as defined under Section 6 of the Negotiable Instrument Act 1881 (NI Act). Therefore, summary suit for recovery of cheque amount is maintainable under Order 37 CPC. Accordingly, plaintiff's claim for Rs. 50 lacs against the cheques is maintainable. However, the amount of these dishonoured cheques i.e. Rs. 50 lacs is a part of total outstanding amount of Rs. 3,09,59,430/- sought to be recovered in the suit and therefore,....
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....s placed on record contain the name of plaintiff as exporter (consignor) and description of defendant as importer(consignee). Export permit, issued by Excise and Taxation Department, can be in favour of a licensee only as the liquor is a controlled business which is permissible under restrictions imposed under license to be issued/granted by the Government and it is only the licensee who is entitled to apply for issuance of import permit according to his licence and in the present case, defendant is a licensee and import permits, placed on record, have also been issued in its favour permitting to import the beer. The said import permit when was placed before the plaintiff for supplying/transporting the liquor/beer permitted to be imported by defendant, is an offer made by the defendant which stands accepted by the plaintiff by supplying the goods as per requisition of defendant and the invoices issued in furtherance of said offer are completing the written contract between the parties. Contract is not necessary to be completed in one document only, it can be completed in more than one separate documents prepared in continuity establishing offer and acceptance thereof wherein one ma....