JUDGMENT:

This unsuccessful plaintiff throughout in O.S.No.264 OF

2006 on the file of the Court of Principal Junior Civil Judge, Machilipatnam, and in A.S. No.96 of 2007 on the file of the Court of VI Additional District Judge, (FTC), Krishna at Machilipatnam, preferred this second appeal under Section 100 of the Code of Civil Procedure, 1908 (for short, (cid:145)CPC(cid:146)) on various grounds.

02. The ranks given to the parties in O.S. No.264 of 2006 will hereinafter be adopted throughout this Judgment, for convenience of reference.

03. The plaintiff, who is appellant herein, filed the suit for recovery of Rs.50,955/- based on entries in the ledger (khatha) alleging that he is carrying on fertilizer business under the name and style Sri Venkateswara Fertilizers and Insecticides, Nidumolu, used to sell pesticides and fertilizers on credit and the defendant purchased pesticides and fertilizers on credit (khatha) opened with the plaintiff. There were mutual transactions between the plaintiff and defendant. But as on 31.03.2003 the defendant became indebted to a tune of Rs.29,625/- as per Khatha. On 31.03.2003 the defendant settled the account with the plaintiff and signed in the ledger