Lord Carson -

The appellant (a bank incorporated under the laws of Holland) as plaintiff brought an action against the respondents as defendants to recover the sum of Rs. 10,382-4-3 as principal and interest due from respondent 1 on a cash credit account and from respondent 2 on a letter of guarantee and as money due from both respondents on a promissory note. By their written statement the respondents alleged that the appellant had failed to give credit for a sum of Rs. 10,000 paid into the said account on 29th December 1914, by one Shammugam Chettiar, an assistant in the employ of respondent 1 from which it was alleged was received by one Ong Eng Tang, a receiving cashier in the employ of the appellant. The only issue raised in the present suit and in this appeal is one of fact, viz., whether respondent 1 paid to the appellant Rs. 10,000, as alleged, in cash on 29th December 1924?

The action was tried by Das, J., in the High Court of Judicature at Rangoon, original civil jurisdiction, who by his judgment dated 9th March 1926, held that respondent 1 firm did not pay the sum of Rs. 10,000 to the appellant on 29th December 1924, as alleged, and he accordingly granted a decree in favo