Mahesh Grover, J.

1. By way of the present Regular Second Appeal, the appellantdefendant has prayed for setting aside of judgments and decrees dated 4.10.2002 and 3.9.2004 passed respectively by the Civil Judge (Junior Division), Sirsa (hereinafter described as `the trial Court) and the Additional District Judge, Sirsa (referred to hereinafter as `the First Appellate Court) whereby the suit of the respondent-plaintiff was decreed and his appeal was dismissed.

2. Briefly stated the facts of the case are that the respondent, who is engaged in the business of Commission Agent, filed a suit against the appellant for recovery of Rs. 97,850/- along with interest pendente lite and future at the rate of 2% per month till the date of realisation of the whole amount, on the basis of bahi entries (accounts books). It was pleaded that the appellant had taken a sum of Rs. 56,665/- as advance in cash from the respondent between the period from 8.6.1996 to 31.12.1996 on different dates after putting his signatures in its accounts books. As per the respondent, agricultural produce worth Rs.28743.60 was brought by the appellant on 8.11.1996 and 30.12.1996 for selling the same through it and