Dr. Bharat Bhushan Parsoon, J.: - A suit for recovery filed by plaintiff M/s Ganpati Trading Company, Commission Agents, Samana, through its sole proprietor Surinder Kumar, respondent herein, is pending adjudication against defendant Sewa Singh, petitioner herein. Suit of the respondent-plaintiff is based on account books viz. Rokar Bahi, Khata and Form-J, entries which were maintained in the daily course of business. Since the respondent is also an income tax assessee, his accounts are also subject to scrutiny by the Income Tax Department.

2. Concedingly, the petitioner-defendant is an agriculturist and had been selling his agricultural produce through the respondent-plaintiff. Some dispute cropped up between them and the suit for recovery of Rs.11,30,969.50 Ps. i.e. Rs.8,50,359.50 Ps. as principal and Rs.2,80,610/- as interest was preferred giving details of accounts maintained by the respondent-plaintiff in the regular course of business. When the evidence was being led, the respondent-plaintiff could not lay hands on certain documents and thus could not produce the said documents though details thereof had been fully explained in the plaint.

3. During the course of lea