( 1 ) THIS appeal is directed against an order of P. B. Mukharji, J. dated August 6, 1956 by which his Lordship has settled a list of debtors of the respondent Bank under Section 46-M read with Section 46-D of the Banking Companies Act. By this order the appellant has been directed to pay a sum of Rs. 23,671-12-7 to the respondent bank. The bank claimed the amount as being due from the appellant upon an overdraft account. On behalf of the bank the statement of account certified by the Manager was proved. That statement of account showed that a sum of Rs. 30,587-6-0 was due by the appellant to the bank. The matter was directed to be set down for trial on evidence by the learned trial Judge and in support of the claim made by the bank a witness named Jogesh Chandra Pal who was an Accountant of the bank at the relevant time and who was acting as an officer of the bank under the scheme of arrangement was examined. The appellant did not, however, choose to examine either himself or any other witness in support of his case.

( 2 ) THE principal defence of the appellant in the trial Court was to the effect that he was not given credit for certain goods which he had hypothec