A trial court's dismissal of a case based on document admissibility must consider the credibility of evidence produced, especially when documents are later validated.

P.Krishna Kumar, J.

The plaintiff in a suit for realisation of money is the appellant. By the judgment impugned in this appeal, the learned Sub Judge, Kottayam, dismissed the suit.

2. The parties shall hereinafter be referred to as they were arrayed in the suit. The plaintiff is engaged in the wholesale business of rice under the name and style Thekkekara Brothers. He alleges that the defendant is also carrying on wholesale business in rice under the name and style Goodwill Stores and that the defendant used to purchase rice from the plaintiff on credit. It is further alleged that the defendant made payments towards the outstanding amounts only up to 19.09.2017 and that a sum of ₹52,88,215/- thereafter remained outstanding in his account. Consequently, on 02.05.2018, the plaintiff caused a lawyer notice to be issued to the defendant demanding payment of the said amount together with interest at the rate of 18% per annum. Despite receipt of the notice on 04.05.2018, the defendant failed to discharge the liability, necessitating the institution of the suit, it is contended.

3. The defendant stoutly resisted the suit by contending that he has no business concern as Goodwill Stores. According to him, though he is engaged in wholesale trade in rice, the same is not carried on under the said name and that he has never purchased rice from the plaintiff. He further contended that the plaintiff is not conducting any wholesale business in rice and does not have a business concern as claimed. The defendant also denied having made any payments till 19.09.2017 and asserted that no amount whatsoever is due from him to the plaintiff.

4. The plaintiff examined PW1 to PW3 and marked Exts.A1 to A12 and Ext.X1 series in evidence. The defendant examined himself as DW1.

5. Upon appreciation of the evidence on record, the trial court concluded that the plaintiff failed to establish the transaction alleged. It was further held that Exts.A1 and A2 account books could not be relied upon, as they were not produced at the time of institution of the suit.

6. Heard the learned counsel appearing on both sides.

7. The point that arises for consideration is whether the defendant is liable to pay a sum of ₹52,88,215/- to the plaintiff.

8. While the plaintiff asserted that an amount of ₹52,88,215/- is due from the defendant towards the purchase of rice on wholesale basis, the defendant set up a case of total denial. The evidence relied on by the plaintiff in support of his claim primarily consists of his oral testimony as PW1 and Exts.A1 and A2 account books, along with Ext.A7 credit invoice book. Page No.114 of Ext.A1 (the relevant page is marked as Ext.A1(b)) shows that a sum of ₹53,88,215/- was due from Goodwill Stores as on 28.03.2017. PW1 has spoken to these facts in detail in his chief affidavit. Though he was subjected to lengthy cross- examination, nothing material was elicited to discredit his testimony.

9. PW3, a Chartered Accountant, was also examined by the plaintiff in support of his case. According to PW3, he had prepared the income tax statements of the plaintiff and Exts.A3 and A4 are the Income Tax Return acknowledgments for the relevant assessment periods. He deposed that the returns were filed after verifying the ledger books and invoices of the plaintiff and that, in the income tax returns, an amount of ₹53,88,215.17 was shown as due from Goodwill Stores under the head “sundry debtors”. He further stated that he had verified and ensured the genuineness of the account books and invoices maintained by the plaintiff. PW2, the Branch Manager of the State Bank of India, Changanacherry Branch, was examined to prove Ext.X1 series, being the bank account statements of the plaintiff. It is evident from Ext.X1 that on 19.09.2017, Rs.1,00,000/- was credited to the account of the plaintiff.

10. Significantly, the transactions between the plaintiff and the defendant are clearly reflected in the aforesaid account books as well as in Ext.A7 invoice book. The ora