Entries in the ledger books and the defendant's signatures can be relied upon as admissions of the amount due, supporting the plaintiff's entitlement to recovery.

V.K. Ahuja, J.

1. This is a regular first appeal filed by the appellant under Section 96 of the Code of Civil Procedure against the judgment and decree, dated 2.3.2005, passed by the learned Additional District Judge (Fast Track Court), Solan, decreeing the suit of the respondent for recovery of `2,25,000/- alongwith interest as against the appellant.

2. Briefly stated, the facts of the case are the respondent, hereinafter also referred to as the plaintiff, filed a suit for recovery of Rs.2,25,000/-alongwith interest as against the appellant, hereinafter also referred to as the defendant. It was alleged by the plaintiff that he had claimed the suit amount as price of food and vegetable boxes sold to defendant in between 8.5.2000 to 27.11.2000. The plaintiff alleged that he had been dealing in the business of manufacturing and supply of such boxes at Solan and he was maintaining regular accounts. The defendant acknowledged his liability by signing ledger for a sum of Rs.2,01,025/-. The plaintiff claimed that as per the mercantile practice, he was entitled to interest at the rate of 18%, hence the suit for recovery of the amount.

3. Defendant took up various pleas in regard to the locus standi, maintainability, that the firm was not a registered one and there was no relationship of seller or buyer between the parties. However, it was admitted that the plaintiff had been running business of selling fruit and vegetable boxes at Solan in the name and style of Himachal Enterprises, but denied having purchased any such boxes on credit from the plaintiff. He pleaded that he was dealing with the son of the plaintiff, namely, Deepak Garg and they wanted to start selling such boxes at Kandaghat. The plaintiff had been sending boxes for sale at Kandaghat and collecting sale proceeds from the defendant. The shop was closed in the month of December, 2000 and the plaintiff took away the entire record. The defendant pleaded that he signed on the ledger since the plaintiff’s son told him that his signatures were required to file a sales tax return and denied his liability to pay any amount to the plaintiff.

4. On the pleadings of the parties, the followings issues were settled by the learned trial Court:

“1. Whether the plaintiff is entitled to recover the suit amount alongwith interest from the defendant as alleged? OPP

2. Whether the plaintiff has locus standi to file the suit? OPD

3. Whether the plaintiff is not a registered firm, if so, its effect? OPD

4. Relief.”

5. Parties led their evidence and the learned trial Court vide its impugned judgment decided issues No.1 to 3 in favour of the plaintiff and as against the defendant and consequently, decreed the suit of the plaintiff in full.

6. I have heard the learned counsel for the parties and have gone through the record of the case.

7. The submissions made by the learned counsel for the appellant were that the plaintiff had failed to prove the transaction by independent evidence. It was also submitted that the entries in the book of accounts are not sufficient to fasten liability on the defendant. It was also submitted that the plaintiff had failed to produce the scribe of the entries made in the register or the bill books and since some blank spaces were left in the ledger, therefore, it cannot be said that the books of account were being maintained properly or these could be relied upon to fasten the liability upon the defendant. Thus, it was submitted that the findings to the contrary are liable to set aside and the appeal deserves to be allowed.

8. On the other hand, the learned counsel for the respondent had supported the impugned judgment for the reasons recorded therein by the learned trial Court and submitted that there were no blank spaces in the ledgers, but these were in regard to the bill of account produced during the course of trial and some sheets were not having any entries and thus, it was submitted that since there were no blank spaces left in the ledgers, the ad