[1] By consent, the parties agreed that these three cases be heard together since they involved common parties and similar issues of claims for monies said to be due from work done for the defendant.

[2] After the close of the plaintiff's case, the defendant informed the court that it was submitting that there was no case to answer or meet in any of the three claims. The defendant was then put on election that in the event the court was not with the defendant, the defendant was not allowed to adduce evidence. This was plainly and clearly made to the defendant; who accepted and confirmed its election. With that, the plaintiff was directed to make its submissions followed by the defendant's submissions of no case to meet in each of the three claims.

The Three Claims

[3]These three claims arise under three separate contracts. The plaintiff's witnesses were Madam Tan Sock Peng (PW1), the plaintiff's Accounts Executive; Mr Lim Choong Yik (PW2), one of the plaintiff's directors; and Mr Chew Pete Chew (PW3) a director of Ernst & Young, Ipoh office, who were the statutory auditors of the plaintiff. Save for the necessary modifications, the testimonies of all three witnesses were common to the