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Tripura High Court

Sri Arindam Ghosh vs Sri Abhijit Debnath on 12 March, 2019

Author: Arindam Lodh

Bench: Arindam Lodh

                              Page - 1 of 33




                    HIGH COURT OF TRIPURA
                          AGARTALA

                        RSA 48 OF 2015

Sri Arindam Ghosh,
S/o Lt. Arabinda Ghosh,
Kacharghat, Kailashahar,
District: Unakoti, Tripura.
                                                   ---- Appellant(s).
                                Versus

Sri Abhijit Debnath
S/o Sri Ashwini Kumar Debnath,
Resident of Padmapur,
Dharmanagar, North Tripura.

                                                   ---Respondent(s).
For Appellant(s)        : Mr. P. Roy Barman, Advocate.
                          Mr. K. Nath, Advocate.

For Respondent(s)       : Mr. Sankar Bhattacharjee, Advocate.

Date of hearing         : 16.07.2018

Date of delivery of
Judgment and order      : 12.03.2019

Whether fit for
reporting               : Yes

           HON'BLE MR JUSTICE ARINDAM LODH

                       Judgment & Order

            This second appeal is directed against the judgment

and decree dated 25.08.2015, passed by the learned District Judge,

North Tripura, Dharmanagar in Money Appeal No. 01/2014 wherein

the learned Appellate Court has set aside the judgment and decree

dated 07.07.2014, passed by the learned Civil Judge, Jr. Division,

Dharmanagar in M.S. 01/2013.


2.          The respondent (hereinafter referred to as the plaintiff,

for convenience) instituted a money suit being No.MS 01/2013 for
                                 Page - 2 of 33




realization of `43,250/- from the appellant (hereinafter referred to

as the defendant). In the plaint, the following reliefs are sought for:


                  "(a) A decree for realization of money amounting to
                  `43,250/- only payable by the defendant.

                  (b) Interest @ 18% per annum w.e.f. 09.02.2012.

                  (c) Cost of the Suit

                  Any other relief/reliefs which the plaintiff is legally
                  entitled to?"


3.           It is the pleaded case of the plaintiff that being

proprietor   of   "Webcom Computer"           he     entered into   business

transactions with the defendant. The defendant in course of

business used to purchase computers and papers and also used to

make    payment       against   the      purchase.    In   course   of   such

transactions, the defendant did not pay `43,250/- (Rupees forty

three thousand two hundred fifty) as on 04.08.2009. The plaintiff

made repeated requests for payment of the said sum of `43,250/-

and also sent a letter to the defendant to pay the same when the

defendant by his reply dated 20.02.2012 requested the plaintiff to

accommodate some reasonable time for payment of the said

amount with a further request to give details of the aforesaid

amount. Accordingly, the plaintiff on 16.03.2012 as per his

accounts books made all the details available to the defendant.

Since the defendant did not pay any amount, the plaintiff again

sent a letter on 05.06.2012 requesting to make the payment of

dues within 7(seven) days from the date of receipt of the said letter

but no payment was made. Ultimately, the plaintiff issued a

demand notice on 04.07.2012 and on receipt of the said notice, the

defendant replied that the plaintiff is not entitled to get `43,250/-.
                                   Page - 3 of 33




4.           On     the   above     facts,   the   suit   was   instituted   for

realization of `43.250/- as aforestated.


5.           On receipt of the summons, the defendant being

appeared, submitted written statement denying the fact and stated

that the plaintiff is entitled to get only `13,345/- (Rupees thirteen

thousand three hundred forty five).


6.           On the basis of the pleadings, the trial Court framed the

following issues:


             (I)     Is the suit maintainable?

             (II)    Is there cause of action of the suit?

             (III) Is the suit barred by limitation?

             (IV) Is the plaintiff entitled to get any relief?

             (V)     To what relief/reliefs parties are entitled?


7.           Learned Civil Judge, Jr. Division, Dharmanagar, North

Tripura vide judgment and decree dated 07.07.2014 dismissed the

plaintiff's suit for recovery of `43,250/-. First Appeal being

preferred by the plaintiff, the learned Appellate Court came to the

conclusion that the plaintiff is entitled to `43,250/- and reversed

the judgment of the trial Court thereby.


8.           Being aggrieved, the defendant has preferred the

present second appeal challenging the legality and validity of the

judgment passed by the learned District Judge decreeing the suit of

the plaintiff.
                              Page - 4 of 33




9.           Heard learned counsels for the parties and perused the

case records. The plaintiff in order to prove his case laid evidence

by adducing two witnesses including himself. He also has exhibited

6(six) nos. of documents viz. Exbt.1-Copy of books of accounts,

Exbt.2- letter dated 09.02.2012 addressed to the defendant,

Exbt.3- letter dated 05.06.2012 addressed to the plaintiff written

by the defendant, Exbt.4- letter dated 20.02.2012 which is the

reply to the plaintiff's letter dated 09.02.2012 (Exbt.2), Exbt.5-

Advocate's Notice and Exbt.6-reply to the Advocate's Notice by the

defendant.


10.          The defendant to substantiate his case, examined

himself as D.W.1 and he has exhibited copy of money deposit slip

dated 03.07.2008 which is marked as Exbt.A and another money

deposit slip dated 29.09.2008 marked as Exbt.B. Exbt.C is the

another slip showing deposit of Rs.5000/- (subject to objection).

Exbt.D is the account slip dated 10.03.2009 and Exbt.E. is the

another slip dated 08.09.2009.



11.          While deciding the Issue No.I, the learned trial Court

observed that, although the defendant raised the question of

maintainability of the suit of the plaintiff but has not specifically

stated the grounds for non-maintainability and during argument

learned Advocate of the defendant was not able to show any legal

point for non-maintainability of the suit.



12.          At the time of admission of the present second appeal,

following substantial question of law was formulated:
                                 Page - 5 of 33




                         "Whether the reversal judgment and decree
                  passed by the learned District Judge in Money
                  Appeal No.01 of 2014 suffer from non-
                  appreciation/misappropriation of the evidence in
                  terms of Order VII, Rule 17 of CPC?

                         Any other substantial question of law may
                  be formulated at the time of hearing."


13.        In     course   of   hearing    both   the   learned   counsels

particularly, the defendant has preferred to confine his argument to

the substantial question of law which was already formulated as

aforestated and did not press for formulating any other substantial

question of law. Hence, this Court has proceeded to decide the

substantial question of law as reproduced herein-above.




14.        In view of the aforesaid substantial question of law, let

this Court first to have a re-look to order VII Rule 17 of CPC. It

reads as under:


                          "17. Production of shop book.- (1) Save
                  in so far as is otherwise provided by the Bankers'
                  Books Evidence Act, 1891 (18 of 1891), where the
                  document on which the plaintiff sues is an entry in
                  a shop book or other account in his possession or
                  power, the plaintiff shall produce the book or
                  account at the time of filing the plaint, together
                  with a copy of the entry on which he relies.

                          (2) Original entry to be marked and
                  returned--The court, or such officer as it appoints
                  in this behalf, shall forthwith mark the document
                  for the purpose of identification, and, after
                  examining and comparing the copy with the
                  original, shall, if it is found correct, certify it to be
                  so and return the book to the plaintiff and cause
                  the copy to be filed."
                              Page - 6 of 33




15.         Both the Courts below have dealt with the application of

the provision of Order VII Rule 17 CPC in the facts of the present

case. While deciding the Issue No. IV, which covers the question

raised in this appeal, the learned trial Court has made an

observation that according to Order VII Rule 17 CPC when a

plaintiff makes an entry in a shop-book or other accounts in his

possession or power, the plaintiff shall produce the books of the

shop at the time of filing of the plaint together with a copy of the

entry on which he relies. Thereafter, the Court or such Officer as it

appoints in this behalf shall mark the documents for the purpose of

identification and after examination and comparing the copy with

the original if it is found to be correct then certify it to be so and

return the book to the plaintiff and cause copy to be filed.



16.         The learned court has also observed that the Xerox

copy of the account book was filed along with the plaint and said

extract Xerox copies of the account books was marked as Exbt.1

after comparing with the original text in course of trial.




17.         Keeping in mind the provision of Order VII Rule 17 CPC,

the learned trial Court has observed in its findings that though the

Xerox copies of the relevant account books were filed along with

the plaint, but at that instant the said Xerox copies of the account

books were not compared with the original as the original of the

same was not produced before the Court, and as such, there was

violation of the procedures as provided under Order VII Rule 17

CPC. Further findings and decisions are that though the Xerox

copies of the account books were marked as Exbt.1 being compared
                              Page - 7 of 33




with the copy of the original account books at the stage of adducing

evidence of the plaintiff, but, that would not make a document

admissible as because the question of admissibility of the document

can be decided at any stage of the trial by the Court without any

objection being raised by the parties to the suit. However, the trial

Court after assessing the evidence and materials on record found

that the defendant had the debt of `43,250/- payable to the

plaintiff-respondent.


18.          Primarily, the findings and decisions of the learned trial

Judge for doubting and rejecting of Exbt.1 i.e. Xerox copies of the

books of accounts of the plaintiff was centered around the failure of

the plaintiff to strict observance of the procedure laid down under

Order VII Rule, 17 of CPC. Based on these findings, the learned trial

Judge dismissed the suit of the plaintiff. The First Appeal being

preferred by the plaintiff, the Appellate Court has formulated two

questions for determination. These are as follows:


      (i)    Whether the trial Court was justified in holding that the
             plaintiff failed to prove that amount of `43,250/- was
             payable by the defendant to him on account of
             purchase of computer and its accessories by the
             defendant from him on credit?

      (ii)   Whether the judgment and decree of the learned trial
             Court calls for any interference in appeal?



19.          Both the points were tied up together for determination

of the appeal. The learned Appellate Court found that it is the

admitted case of the defendant that a sum of `43,250/- was due to

the plaintiff out of the business transactions between them.
                                Page - 8 of 33




            In view of admission of the debt of `43,250/- payable

to the plaintiff by the defendant, the learned First Appellate Court

has held that the learned trial Court should not have dismissed the

suit. Consequently, the appeal preferred by the plaintiff was

allowed by the learned District Judge, North Tripura, Dharmanagar

vide judgment and decree dated 25.08.2015 and 31.08.2015 in

Money Appeal No. 01/2014.




20.         Mr. P. Roy Barman, learned counsel appearing on behalf

of the defendant would contend that the learned trial Court has

correctly held that the failure to follow the procedure laid down in

Order VII Rule 17 CPC being mandatory in nature makes the entire

Money Suit filed by the plaintiff bad in law. The learned counsel has

further contended that since the original account books was first

introduced before the Court at the stage of adducing evidence of

the plaintiff, the learned trial Court has committed a serious error in

allowing the original account books and admitted in evidence

marking the same as Exhibit after comparing the same with the

original copies of the account books. Pointing out this irregularity,

the learned counsel further submits that mere marking the

document as exhibits will not make the document admissible in

evidence. The learned counsel while dealing with the judgment of

the First Appellate Court has strenuously argued that the findings

and decisions of the Appellate Court are perverse and contrary to

mandatory    provisions   of    law.   In   order   to   substantiate   his

submission, the learned counsel for the appellant has relied upon a

decision of a Division Bench of this Court, passed in the case of the

Oil and Natural Gas Commission Ltd & Ors. Vrs. Sri Narayan
                              Page - 9 of 33




Ch. Das and Ors., in RFA 5/2012 along with RFA 11/2012 and

CO(FA) 5/2012.


            Lastly, the learned counsel has urged the dismissal of

reversal decree of first appellate Court.



21.         On the other hand, Mr. S. Bhattacharjee, learned

counsel appearing for the plaintiff has submitted that the learned

trial Court went beyond the scope of deciding a case pleaded by the

parties, in other words, the learned trial Court has made out a third

case not pleaded by any of the parties to the suit. The learned

counsel would contend that this approach of the learned trial Court

is untenable in law. In support of his submission he has relied on a

decision reported in (2008) 17 SCC 491. The second fold of

submission of Mr. Bhattacharjee, learned counsel is that the

defendant did not raise any objection when the original account

books was produced before the trial Court at the time of adducing

of evidence by the plaintiff, and failure to that since the original

account books was produced before the Court in original which was

compared with the Xerox copies of the account books by the Court

and brought the document into evidence, the evidentiary value of

Exbt.1 and its admissibility as proof of transaction and debt of the

defendant to the plaintiff cannot be challenged at a later stage.

The right of the defendant-appellant is acquiesced to challenge the

admissibility of Exbt.1. In support of his submission, the learned

counsel has relied on a decision In R.V.E. Venkatachala Gounder

Vrs. Arulmigu Viswesarswami & V.P. Temple & Anr., reported

in (2003) 8 SCC 752, Para 20 and in Shalimar Chemical Works
                                Page - 10 of 33




Ltd. Vrs. Surendra           Oil & Dal Mills (Refineries) & Ors.,

reported in (2010), 8 SCC 423 Para 10. Added to it, the learned

counsel has invited my attention to the decision of the learned

Court in regard to Issue No.I which deals with whether the suit is

maintainable, where, the learned Court has specifically held that

the   defendant    could     not   show     any    legal    point    for     non-

maintainability of the suit.



22.         The    learned     counsel    for    the   plaintiff   has     further

submitted that knowing fully well the contents pleaded in the plaint,

the defendant neither pleaded in his written statement nor raised

any objection against admissibility of the account books at the time

of adducing evidence. The trial Court while writing judgment made

out a new fact that procedure laid in Order VII Rule 17 was not

followed while it was nobody's case during the entire proceeding.

Lastly, it was argued that Exbt.1 is admissible in evidence and

conjoint appreciation of Exbt.1, Exbt.4 and statement made in the

cross-examination by the defendant clearly substantiates that the

plaintiff-respondent is entitled to get `43,250/- and has supported

the judgment and decree passed by the learned Appellate Court. In

support of his submission, the learned counsel for the plaintiff has

relied upon the following decisions:


            i.     (2008) 17 SCC 491[Bachahaj Nahar Vrs. Nilima
                   Mandal & Anr.],

            ii.    (2003) 8 SCC 752, Para 20[R.V.E. Venkatachala
                   Gounder Vrs. Arulmigu Viswesarswami & V.P.
                   Temple & Anr.]

            iii.   (2010) 8 SCC 423, Para 10[Shalimar Chemical
                   Works Ltd. Vrs. Surendra   Oil & Dal Mills
                   (Refineries) & Ors.]
                              Page - 11 of 33




           iv.     (2001) 3 SCC 179, Para 17 [ Santosh Hazari Vrs.
                   Purushottam Tiwari]

           v.      (1999) 3 SCC 722, Para 5 & 6[ Kondiba Dagadu
                   Kadam Vrs. Sabitribai Sopan Gujar & Ors.]



23.        In the light of the submissions advanced before me, I

am called upon to answer the substantial questions of law--

"whether the reversal judgment and decree passed by the learned

District Judge in Money Appeal No.10/2014 suffer from non-

appreciation/misappropriation of the evidence in terms of Order VII

Rule, 17 of CPC?



24.        To deal with this substantial question of law as

formulated, I have perused the findings of the First Appellate Court

in reversing the judgment passed by the learned trial Court. The

learned First Appellate Court after appreciation of evidence on

record has observed that the defendant himself has admitted his

debt of the sum of `43,250/- to the plaintiff which occurred in case

of business transactions with the plaintiff. The extract of the said

admission of the defendant in course of cross-examination may be

reproduced herein-below for convenience, in verbatim.


                   "I have transaction with the plaintiff from 20.04.2007
                 to 04.08.2009 and on various dates. I brought articles
                 and I also gave payment and out of the transaction the
                 amount which is due is Rs.43,250/-. It is not a fact that
                 the plaintiff should get only Rs.13,345/-."




25.        In my considered view, as a matter of fact, since the

defendant himself admitted the debt of `43,250/-, there was no

need for the learned trial Judge to have held any further inquiry

whether the plaintiff has been able to prove his case or not on the
                              Page - 12 of 33




established principle of law that admitted facts need not be proved.

The learned District Judge on the basis of the said admitted fact

decided the appeal dismissing the judgment and decree passed by

the learned trial Judge and thus reversed the judgment of the trial

Court.


26.         However, the matter is also required to be examined as

to whether the findings of the learned trial Judge that non

observance of the procedure laid down in Order VII Rule 17 of CPC

militates the dismissal of the suit.


            Here, I find that at the time of filing of the plaint, the

list of documents was also mentioned in the plaint as well as copies

of the said documents were also filed along with the plaint. After

perusal of the copy of the plaint, the defendant filed written

statement wherefrom it is revealed that he did not raise any plea

that the procedure laid down in Order VII Rule 17 of CPC was not

followed and the suit was liable to be dismissed on that ground

alone.   Even   the   defendant   could   file   an   application   raising

preliminary objection as to the maintainability of the suit for non

compliance of the provision of Order VII Rule 17 of CPC but he

preferred to proceed with the suit. Issues were framed and one of

the issues was 'whether the suit was maintainable'?




27.         While deciding the issue No.I, the learned trial Judge

himself observed thus:


                  "Although the defendant raised the question of
                 maintainability of the suit in the written statement but
                 have not specifically stated the ground for non-
                 maintainability and during argument learned Advocate
                                 Page - 13 of 33




                  of the defendant could not show any legal point of non
                  maintainability of the suit". ........... That being so, I find
                  that the suit is well maintainable and thus the issue is
                  decided in favour of the plaintiff."




28.          In the case in hand, even no issue was framed in regard

to compliance or non-compliance of Order VII Rule 17 of CPC.

However, the learned Court took up the question suo motu to

determine whether there was non-compliance of Order VII Rule 17

of CPC and in course of assessing the evidence he detected that at

the time of filing of the plaint, no original account books was

produced and further, the Xerox copies of the account books were

not compared with the original account books by the Court at the

time of filing of the plaint.



29.          After appreciation of evidence, in regard to Issue No.IV,

the learned Judge at Para 18 of the judgment has observed thus:


                    "18. It appears from the cross-examination of the
                  defendant that he deposed that he has business
                  transaction with the plaintiff from 20.04.2007 to
                  04.08.2009 and on various dates he brought articles
                  and also gave payment and out of the transaction the
                  amount which is due is `43,250/-. Here though the
                  defendant has admitted his liability to pay `43,250/-
                  but the initial proof of burden lies upon the plaintiff to
                  prove that the defendant is liable to pay to him the
                  amount claimed and the same is to be proved by way of
                  adducing sufficient documentary evidence such as the
                  certified copies of the books of account receipts of
                  purchase issued by the plaintiff time to time to the
                  defendant etc. Here, the plaintiff has been unable to
                  prove Exbt.1 which is inadmissible in evidence............".




30.          On bare reading on this finding of the learned trial

Judge, in my considered view, the same is unreasonable and

enough to hit conscious of the Court and thus, perverse. I am
                             Page - 14 of 33




constrained to say that the learned trial Judge has no preliminary

concept as to how to appreciate the evidence in the light of the

provisions of the Evidence Act. More so, the learned trial Judge

badly lacks knowledge in regard to the settled law that admitted

facts need not be proved as enshrined in Section 58 of the Indian

Evidence Act, 1872 which reads as under:


                        "58.Facts admitted need not be proved-
                 No fact need to be proved in any proceeding which
                 the parties thereto or their agents agree to admit
                 at the hearing, or which, before the hearing, they
                 agree to admit by any writing under their hands, or
                 which by any rule of pleading in force at the time
                 they are deemed to have admitted by their
                 pleadings:

                         Provided that the Court may, in its
                 discretion, require the facts admitted to be proved
                 otherwise than by such admissions."


31.         In my view, statements in the account books of a

person are admissions made by him and when it is not confronted

despite opportunity being afforded to the other party but not

availed,   rather,   admitted   by   the      said   party   amounts   to

corroborative to the statements who asserts the statements made

in the accounts books in his favour. Admissions are substantive

evidence by themselves in view of Section 17 of the Evidence Act.

If a person voluntarily with the knowledge of the facts 'admits

regarding any matter in issue in course of judicial proceeding and

such an admission is not retracted before being acted upon by the

either side, the same operate as an estoppel against the person

making it'. Admission, as is well known, is the best proof of a claim.

I reiterate that Section 58 of the Evidence Act states that the facts

admitted need not be proved.
                             Page - 15 of 33




            Here, I may gainfully refer a decision in Joshna Gouda

Vrs. Brundaban Gouda and another, (2012) 5 SCC 634, [SCC

pp. 639 & 640, Para 19], where the Apex Court while dealing

with the veracity of nature of admissibility of the documents in the

light and spirit of Section 58,18, 101 and 21 of the Evidence Act

has categorically held thus :


                       "19. .......................An admission must be
                clear and unambiguous in order that such an
                admission should relieve the opponent of the
                burden of proof of the fact said to have been
                admitted."


32.         In the present case, the learned Appellate Court did not

only rely upon the oral admission of the defendant regarding the

amount of debt to the plaintiff as aforestated but I find from the

records that the statements of the accounts relied upon by the

plaintiff were unequivocally and comprehensively corroborated by

the defendant when the same was brought to his notice in course of

his examination before the trial Court. More specifically the

statement of accounts was produced by the plaintiff at the stage of

his examination the learned trial Court allowed him to produce the

original account books and the photocopies of the statement of

accounts were compared with the original account books by the

Court in presence of the defendant but the contents of the said

statement of accounts were also proved by the plaintiff in presence

of the defendant and after being satisfied the learned Court has

marked the statement of accounts as Exbt.1. The defendant did not

raise any objection at any stage in course of admission of these
                              Page - 16 of 33




documents into evidence and bringing it to the record being marked

as Exbt.1.



33.           In furtherance thereof, when the defendant stood as

witness in course of his examination, the said statement of

accounts,Exbt.1, including his signature were brought to the notice

of the defendant and he confirmed the contents of the statement of

accounts as well as he identified his signature as Exbt.1/1, Exbt.

1/2, Exbt.1/3 and Exbt.1/4 where it is noted unambiguously that

the due as on the last date of transaction was of `43,250/-. So, in

my view, in both ways the statement of accounts can be said to be

proved and in conformity with the provisions of Section 61, 62 and

63 of the Evidence Act.




34.           In the result, I did not find any infirmity in the formal

proof of statement of accounts (Exbt.1) furnished by the plaintiff.

More-so, the defendant at no stage had denied the receipt of the

supplied articles or electronic accessories by the plaintiff during the

course of business.




35.           The records of the case reveals that the relevant

transactions made between the plaintiff and the defendant were

brought to the notice of the defendant at the time of adducing

evidence. The original account books was produced at the time of

evidence and after the same being satisfactorily proved and the

photocopies     were   compared    with   the   original   statement   of

accounts, the learned trial Court has brought the document into

evidence. The defendant also has admitted his signature and
                             Page - 17 of 33




contents of Exbt.1 and he never raised any objection to the

accounts made in Exbt.1. So, Section 62 of the Evidence Act also

has been complied with.




36.         Even a photocopy or a Xerox copy of a document is

admissible as secondary evidence if it is proved to be genuine.

Here, in the present case, the accuracy of Exbt.1 and the entries

regarding financial transactions, in course of the business is neither

denied nor disputed by the defendant, rather, he confirmed the

entries and the contents therein including his signature against

those entries as genuine. Above all, those entries were compared

with the original books of account in front of him and within his

knowledge when he had the liberty to raise objection before those

entries therein being marked as exhibit.




37.         Being faced with the similar situation the Apex Court in

R.V.E. Venkatachala Gounder Vrs. Arulmigu Viswesarswami

& V.P. Temple & Anr., reported in (2003), 8 SCC 752 has

observed as follows: [SCC. p.764, Para 20].


                  "20. ...... The objections as to admissibility of
                documents in evidence may be classified into two
                classes:- (i) an objection that the document which is
                sought to be proved is itself inadmissible in
                evidence; and (ii) where the objection does not
                dispute the admissibility of the document in evidence
                but is directed towards the mode of proof alleging
                the same to be irregular or insufficient. In the first
                case, merely because a document has been marked
                as 'an exhibit', an objection as to its admissibility is
                not excluded and is available to be raised even at a
                later stage or even in appeal or revision. In the latter
                case, the objection should be taken before the
                evidence is tendered and once the document has
                been admitted in evidence and marked as an exhibit,
                             Page - 18 of 33




               the objection that it should not have been admitted
               in evidence or that the mode adopted for proving the
               document is irregular cannot be allowed to be raised
               at any stage subsequent to the marking of the
               document as an exhibit. The later proposition is a
               rule of fair play. The crucial test is whether an
               objection, if taken at the appropriate point of time,
               would have enabled the party tendering the evidence
               to cure the defect and resort to such mode of proof
               as would be regular. The omission to object becomes
               fatal because by his failure the party entitled to
               object allows the party tendering the evidence to act
               on an assumption that the opposite party is not
               serious about the mode of proof. On the other hand,
               a prompt objection does not prejudice the party
               tendering the evidence, for two reasons: firstly, it
               enables the Court to apply its mind and pronounce
               its decision on the question of admissibility then and
               there; and secondly, in the event of finding of the
               Court on the mode of proof sought to be adopted
               going against the party tendering the evidence, the
               opportunity of seeking indulgence of the Court for
               permitting a regular mode or method of proof and
               thereby removing the objection raised by the
               opposite party, is available to the party leading the
               evidence. Such practice and procedure is fair to both
               the parties. Out of the two types of objections,
               referred to hereinabove, in the later case, failure to
               raise a prompt and timely objection amounts to
               waiver of the necessity for insisting on formal proof
               of a document, the document itself which is sought
               to be proved being admissible in evidence. In the
               first case, acquiescence would be no bar to raising
               the objection in superior Court."

38.        The said principle was relied upon by the Apex Court in

Shalimar Chemical Works Ltd. Vrs. Surendra Oil & Dal Mills

(Refineries) & Ors., reported in (2010) 8 SCC 423.




39.        Here, it would be apposite to refer Order XIII Rule 4 of

CPC which reads as under:


                       "4.  Endorsements      on   documents
               admitted in evidence.--(1) Subject to the
               provisions of the next following sub-rule, there
               shall be endorsed on every document which has
                              Page - 19 of 33




                been admitted in evidence in the suit the following
                particulars, namely:-

                       (a)     the number and title of the suit,

                       (b)     the name of the person producing the
                               documents,

                       (c)     the date on which it was produced,
                               and

                       (d)     a statement of its having been so
                               admitted, and the endorsement shall
                               be signed or initialled by the Judge.

                  (2) Where a document so admitted is an entry in
                a book, account or record, and a copy thereof has
                been substituted for the original under the next
                following rule, the particulars aforesaid shall be
                endorsed on the copy and the endorsement
                thereon shall be signed or initialled by the Judge."



40.        The above provision postulates that before admitting a

document in evidence it has to be endorsed by or on behalf of the

Court when the endorsement is signed and initialed by the Judge

that amounts to admission of the documents in evidence. A conjoint

reading of Order XIII Rule 4 CPC along with principle laid down in

R.V. E. Venkatachala (supra),         I can infer that an objection to

the admissibility to the document has to be read before such

endorsement is made and in the event of such objection the Court

is obliged to form its opinion on the question of admissibility and

express the same on which opinion would depend, the document

being endorsed, admitted or not admitted in evidence. The said

question was dealt with by the Apex Court in R.V.E. Venkatachala

(supra), in Paras 19 and 20 which was discussed in the preceeding

paragraphs.
                                Page - 20 of 33




41.           In the case at hand, the Xerox copy of the accounts and

the entries therein were admitted in evidence and the learned trial

Judge has endorsed the same and he also put his initials at that

time, no objection was raised by the defendant. The defendant has

failed to raise prompt and timely objection which, according to me,

amounts to waiver of the requirement for insisting of formal proof

of a document, the document itself which is sought to be proved at

a later stage. Moreover, after perusal of the evidence adduced by

the defendant it is evinced that the defendant neither has pleaded

that the suit is not maintainable for non compliance of the provision

of Order VII Rule 17 of CPC nor in his evidence he has deposed that

he has raised the plea that the plaintiff should be non-suited due to

non-compliance of the said provision.



42.           Since no such contention was raised before the learned

trial Court at the time of adducing evidence, so at this stage, it

cannot be said that the original account books were not produced in

the Court at the time of filing of the suit or not. Moreover, it cannot

be    said   that   merely   for   non-compliance   with   the   aforesaid

provision, the plaintiff should be non-suited. But, the trial Court all

on a sudden had raised this plea suo motu at the time of passing

judgment without any foundation either in the pleadings or in the

evidence adduced by the defendant, rather, the learned trial Court

after appreciation of evidence ought to have held that the

defendant himself has proved the case of plaintiff.




43.           However, in the context of the case, I find substance in

the submission of the learned counsel for the plaintiff that the
                               Page - 21 of 33




learned trial Judge has made out a third case and in my view, a

Court cannot make out a case on his own which is neither pleaded

nor raised during the course of trial. On careful consideration of the

whole matter, I feel that serious mistakes both on facts and law

were committed by the learned trial Judge that caused miscarriage

of justice to the plaintiff-respondent.




44.         Here,   I   may    profitably   refer   a   well   settled   and

perennially important principle enunciated in Ram Sarup Gupta

Vrs. Bishun Narain Inter College & Ors., (1987) 2 SCC 555,

[SCC. p. 562 to 563, para 6], placing reliance upon in Bhagwati

Prasad v. Shri Chandramaul, [1956] 1 SCR 286 wherein the

Apex Court has held thus:


                 "6.    The question which falls for consideration is
                 whether the respondents in their written statement
                 have raised the necessary pleading that the license
                 was irrevocable as contemplated by Section
                 60(b) of the Act and, if so, is there any evidence on
                 record to support that plea. It is well settled that in
                 the absence of pleading, evidence, if any, produced
                 by the parties cannot be considered. It is also
                 equally settled that no party should be permitted to
                 travel beyond its pleading and that all necessary
                 and material facts should be pleaded by the party
                 in support of the case set up by it. The object and
                 purpose of pleading is to enable the adversary
                 party to know the case it has to meet. In order to
                 have a fair trial it is imperative that the party
                 should state the essential material facts so that
                 other party may not be taken by surprise. The
                 pleadings however should receive a liberal
                 construction; no pedantic approach should be
                 adopted to defeat justice on hair splitting
                 technicalities. Sometimes, pleadings are expressed
                 in words which may not expressly make out a case
                 in accordance with strict interpretation of law. In
                 such a case it is the duty of the Court to ascertain
           Page - 22 of 33




the substance of the pleadings to determine the
question. It is not desirable to place undue
emphasis on form, instead the substance of the
pleadings should be considered. Whenever the
question about lack of pleading is raised the
enquiry should not be so much about the form of
the pleadings, instead; the court must find out
whether in substance the parties knew the case
and the issues upon which they went to trial. Once
it is found that in spite of deficiency in the
pleadings parties knew the case and they
proceeded to trial on those issues by producing
evidence, in that event it would not be open to a
party to raise the question of absence of pleadings
in appeal. In Bhagwati Prasad v. Shri Chandramaul,
[1956] 1 SCR 286 a Constitution Bench of this
Court considering this question observed:

    "If a plea is not specifically made and yet it is
    covered by an issue by implication, and the
    parties knew that the said plea was involved in
    the trial, then the mere fact that the plea was
    not expressly taken in the pleadings would not
    necessarily disentitle a party from relying upon
    if it is satisfactorily proved by evidence. The
    general rule no doubt is that the relief should
    be founded on pleadings made by the parties.
    But where the substantial matters relating to
    the title of both parties to the suit are touched,
    though indirectly or even obscurely in the
    issues, and evidence has been led about them,
    then the argument that a particular matter
    was not expressly taken in the pleadings
    would be purely formal and technical and
    cannot succeed in every case. What the Court
    has to consider in dealing with such an
    objection is: did the parties know that the
    matter in question was involved in the trial,
    and did they lead evidence about it? If it
    appears that the parties did not know that the
    matter was in issue at the trial and one of
    them has had no opportunity to lead evidence
    in respect of it, that undoubtedly would be a
    different matter. To allow one party to reply
    upon a matter in respect of which the other
    party did not lead evidence and has had no
    opportunity to lead evidence, would introduce
    considerations of prejudice, and in doing
                          Page - 23 of 33




                   justice to one party, the Court cannot do
                   injustice to another."



45.        Again, the principle has been re-stated in Bachhaj

Nahar Vrs. Nilima Mandal & Anr., (2008) 17 SCC 491,

[SCC.p.498 to 499 para 17] wherein the Apex Court has

enunciated thus:


                   "17. It is thus clear that a case not specifically
                   pleaded can be considered by the court only
                   where the pleadings in substance, though not
                   in specific terms, contain the necessary
                   averments to make out a particular case and
                   the issues framed also generally cover the
                   question involved and the parties proceed on
                   the basis that such case was at issue and had
                   led    evidence     thereon.    As    the    very
                   requirements indicate, this should be only in
                   exceptional cases where the court is fully
                   satisfied that the pleadings and issues
                   generally cover the case subsequently put
                   forward and that the parties being conscious of
                   the issue, had led evidence on such issue. But
                   where the court is not satisfied that such case
                   was at issue, the question of resorting to the
                   exception to the general rule does not arise.
                   The principles laid down in Bhagwati
                   Prasad and Ram Sarup Gupta (supra) referred
                   to above and several other decisions of this
                   Court following the same cannot be construed
                   as diluting the well settled principle that
                   without pleadings and issues, evidence cannot
                   be considered to make out a new case which is
                   not pleaded. Another aspect to be noticed, is
                   that the court can consider such a case not
                   specifically pleaded, only when one of the
                   parties raises the same at the stage of
                   arguments by contending that the pleadings
                   and issues are sufficient to make out a
                   particular case and that the parties proceeded
                   on that basis and had led evidence on that
                   case. Where neither party puts forth such a
                   contention, the court cannot obviously make
                   out such a case not pleaded, suo moto."
                                 Page - 24 of 33




46.         In the case in hand, the defendant did not raise the

question of non-compliance of the provision of Order VII Rule 17 of

CPC even at the stage of argument which could have been raised

being   covered    with   the     Issue    No.I,   'whether   the   suit   is

maintainable', and further, in deciding the Issue No.I, the trial court

categorically observed that the defendant could not raise any 'legal

point' in support of this issue. Here, applying the aforesaid

principle, I find force in the submission of learned counsel for the

plaintiff-respondent that the trial Court has committed serious error

to make out a new case of his own where the defendant never

complained of non-compliance of provision of order VII Rule 17 CPC

at any stage in course of the proceeding of the suit.


47.         The procedures are made to facilitate justice and

further its ends. I may profitably refer an illuminating and

perennially relevant passage from the judgment of Vivian Bose , J.

in Sangram Singh Vrs. Election Tribunal, Kotah, Bhurey Lal Baya, 1955 (2) SCR.1 [at page 8].

"Now a code of procedure must be regarded as such. It is procedure, something designed to facilitate justice and further its ends: not a penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical a construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done both sides) lest the very means designed for the furtherance of justice be used to frustrate it."

48. Before amendment being made in the Code of Civil Procedure by Act 22 of 2002, w.e.f. 01.07.2002 there was provision Page - 25 of 33 as Order VII Rule 18 which dealt with "Inadmissibility of document not produced when plaint filed". This provision has been repealed by the Code of Civil Procedure (Amendment) Act, 2002 (22 of 2002 Sec 8 w.e.f. 01.07.2002).The said provision reads as under:

"18. Inadmissibility of document not produced when plaint filed.--(1) A document which ought to be produced in Court by the plaintiff when the plaint is presented,or to be entered in the list to be added or annexed to the plaint, and which is not produced or entered accordingly, shall not, without the leave of the Court, be received in evidence on his behalf at the hearing of the suit.
(2) Nothing in this rule applies to documents produced for cross-examination of the defendant's witnesses, or in answer to any case set up by the defendant or handed to a witness merely to refresh his memory."

49. A significant aspect, I feel it to be discussed in the context of this nature of case, though, not argued by any of the counsels in the present appeal is that whether Order VII Rule 17 of CPC can be held to be mandatory or directory in nature in view of the amendment of the CPC, and particularly after repealing of Order VII Rule 18 CPC.

50. I may profitably refer a decision in Shaikh Salim Haji Abdul Khayumsab Vrs. Kumar and Ors. Reported in (2006) 1 SCC 46 wherein the Apex Court at Para 7 has observed as under:

"7. The Code of Civil Procedure enacted in 1908 consolidated and amended the laws relating to the procedure of the Courts of Civil Judicature. It has undergone several amendments by several Acts of Central and State Legislatures. Under Section 122 CPC the High Courts have power to amend by rules, the procedure laid down in the Orders. In exercise of these Page - 26 of 33 powers various amendments have been made in the orders by various High Courts. Amendments have also been made keeping in view recommendations of Law Commission. Anxiety of Parliament as evident from the amendments is to secure an early and expeditious disposal of civil suits and proceedings without sacrificing the fairness of trial and the principles of natural justice in-built in any sustainable procedure. The Statement of Objects and Reasons for enacting Code of Civil Procedure (Amendment) Act, 1976 (104 of 1976) (in short 'the 1976 Amendment Act') highlights following basic considerations in enacting the amendments:-
(i) that a litigant should get a fair trial in accordance with the accepted principles of natural justice;
(ii) that every effort should be made to expedite the disposal of civil suits and proceedings, so that justice may not be delayed;
(iii) that the procedure should not be complicated and should, to the utmost extent possible, ensure fair deal to the poorer sections of the community who do not have the means to engage a pleader to defend their cases."

51. By Act 46 of 1999 the text of Order VII Rule 14 of CPC was sought to be substituted to the effect that - "where a plaintiff sues upon a document or relies upon a document in his possession or power in support of his claim, he shall enter such document in a list, and shall produce it in Court when the plaint is presented by him and shall, at the same time deliver the document and a copy thereof, to be filed with the plaint."

52. Significant enough, before amendment of CPC in 2002, Rule 18 of Order VII, which dealt with the inadmissibility of document not produced when plaint filed was repealed by the Code of Civil Procedure (amendment) Act, 2002 (22 of 2002 w.e.f. 01.07.2002). In my considered view, the legislature intended to Page - 27 of 33 repeal this provision only with the object and purpose to achieve that a litigant should get a fair trial in accordance with the accepted principles of natural justice.

53. Keeping the "statements and objects and reasons" 1976 Amendment Act in mind, the legislature wanted to ensure a fair deal to the parties to the suit and not to infringe the right of an honest litigant in the dispensation of justice and that is why the procedural law, unless otherwise strictly provides, is directory and not mandatory, cumulative effect of which Order VII Rule 17 of CPC is directory. I may gainfully place reliance upon the decision of Shaikh Salim Haji (supra) and Sardar Amarjit Singh Kalra Vrs. Promode Gupta & Ors., reported in (2003) 3 SCC,272.

54. In Sardar Amarjit Singh Kalra(supra), it has been held to the following effect-- "Laws of procedure are meant to regulate effectively, assist and aid the object of doing substantial and real justice and not to foreclose even in adjudication on merits of substantial rights of citizen under personal, property and other laws. Procedure has always been viewed as the handmaid of justice and not meant to hamper the cause of justice or sanctify miscarriage of justice."

55. In Shaikh Salim Haji (supra), the Hon'ble Apex Court while dealing with the provision of Order VIII Rule 1 of CPC, contemplating filing of written statement within the time framed, held to the following effect--

Page - 28 of 33 "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. In an adversarial system, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Unless compelled by express and specific language of the Statute, the provisions of CPC or any other procedural enactment ought not to be construed in a manner which would leave the court helpless to meet extraordinary situations in the ends of justice.

11. The mortality of justice at the hands of law troubles a Judge's conscience and points an angry interrogation at the law reformer.

12. The processual law so dominates in certain systems as to overpower substantive rights and substantial justice. The humanist rule that procedure should be the handmaid, not the mistress, of legal justice compels consideration of vesting a residuary power in judges to act ex debito justitiae where the tragic sequel otherwise would be wholly inequitable.

- Justice is the goal of jurisprudence - processual, as much as substantive. (See Sushil Kumar Sen v. State of Bihar (1975) 1 SCC 774).

13. No person has a vested right in any course of procedure. He has only the right of prosecution or defence in the manner for the time being by or for the Court in which the case is pending, and if, by an Act of Parliament the mode of procedure is altered, he has no other right than to proceed according to the altered mode. (See Blyth v. Blyth (1966) 1 All E.R. 524. A procedural law should not ordinarily be construed as mandatory, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. (See Shreenath and Anr. v. Rajesh and Ors. (AIR 1998 SC 1827).

14. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice."

Page - 29 of 33

56. Further, the Apex Court in Shaikh Salim Haji (supra) has held that whether a particular provision is mandatory or directory, it has to be determined having regard to the object the legislature sought to be achieved. The Apex Court in Para 16 has observed thus:

"16. Challenge to the Constitutional validity of the Amendment Act and 1999 Amendment Act was rejected by this Court in Salem Advocate Bar Association, Tamil Nadu v. Union of India (JT 2002 9 SC 175). However to work out modalities in respect of certain provisions a Committee was constituted. After receipt of Committee's report the matter was considered by a three-Judge Bench in Salem Advocate Bar Association v. Union of India JT (2005) 6 SC 486. As regards Order 8 Rule 1 the Committee's report is as follows: (SCC pp.362-63, paras 15-18) "15.The question is whether the Court has any power or jurisdiction to extend the period beyond 90 days. The maximum period of 90 days to file written statement has been provided but the consequences on failure to file written statement within the said period have not been provided for in Order 8 Rule 1. The point for consideration is whether the provision providing for maximum period of ninety days is mandatory and, therefore, the Court is altogether powerless to extend the time even in an exceptionally hard case.
16. It has been common practice for the parties to take long adjournments for filing written statements. The legislature with a view to curb this practice and to avoid unnecessary delay and adjournments, has provided for the maximum period within which the written statement is required to be filed. The mandatory or directory nature of Order 8 Rule 1 shall have to be determined by having regard to the object sought to be achieved by the amendment. It is, thus, necessary to find out the intention of the legislature. The consequences which may follow and whether the same were intended by the legislature have also to be kept in view.
Page - 30 of 33
17. In Raza Buland Sugar Co. Ltd., Rampur v. The Municipal Board, Rampur [AIR 1965 SC 895], a Constitution Bench of this Court held that the question whether a particular provision is mandatory or directory cannot be resolved by laying down any general rule and it would depend upon the facts of each case and for that purpose the object of the statute in making out the provision is the determining factor. The purpose for which the provision has been made and its nature, the intention of the legislature in making the provision, the serious general inconvenience or injustice to persons resulting from whether the provision is read one way or the other, the relation of the particular provision to other provisions dealing with the same subject and other considerations which may arise on the facts of a particular case including the language of the provision, have all to be taken into account in arriving at the conclusion whether a particular provision is mandatory or directory.
18. In Sangram Singh v. Election Tribunal Kotah & Anr. [AIR 1955 SC 425], considering the provisions of the Code dealing with the trial of the suits, it was opined that:
"Now a code of procedure must be regarded as such. It is procedure, something designed to facilitate justice and further its ends: not a Penal enactment for punishment and penalties; not a thing designed to trip people up. Too technical construction of sections that leaves no room for reasonable elasticity of interpretation should therefore be guarded against (provided always that justice is done to both sides) lest the very means designed for the furtherance of justice be used to frustrate it.
Next, there must be ever present to the mind the fact that our laws of procedure are grounded on a principle of natural justice which requires that men should not be condemned unheard, that decisions should not be reached behind their backs, that proceedings that affect their lives and property should not continue in their absence and that they should not be precluded from participating in them. Of course, there must be exceptions and Page - 31 of 33 where they are clearly defined they must be given effect to. But taken by and large, and subject to that proviso, our laws of procedure should be construed, wherever that is reasonably possible, in the light of that principle."

(emphasis in original)

57. In the light of the aforestated judgments wherein it has been held that the procedure is handmaid and not the mistress, the lubricant, not a resistant in the administration of justice and the plaintiff cannot be denied an opportunity of participating in the justice only because the original books of accounts relating to the business and financial transactions made between the plaintiff and the defendant were not produced along with the plaint. Being the original copy of the account books not produced along with the plaint at the time of filing of the suit, in my view, no right of the defendant has been infringed. Further, no prejudice was also caused to the defendant. As I observed in the preceeding paragraphs that the plaint of the plaintiff contains the list of documents the photocopies of which were also filed along with the plaint. The defendant also did get the opportunities to lodge any objections or he had the right to ask for the original copies before or at the time of filing written statement if he felt that non furnishing of the original copies of those documents caused any prejudice to him.

58. In the present case, it is manifest that the defendant even did not raise any objection to the production of the original copies of the account books at the time of adducing evidence by the Page - 32 of 33 plaintiff and even he has unequivocally admitted the document at the time of his cross-examination and identified his signatures against the respective entries entered in the said statement without raising any objection or doubting any of the entries. So, all reasonable opportunities being afforded, the requirements of doctrine of natural justice are meted out.

59. Thus, in my view, the rules of procedure is such a rule which always subservient to and is in aid of justice. It is not to be a tyrant but a servant, not an obstruction but an aid of justice. Therefore, substantive right of the plaintiff to recover the amount due cannot be defeated on the basis of procedure which is prescribed only to advance the cause of justice. Further, repealing of provision of Rule 18 of Order VII makes it more clear that the legislature wanted to remove the stringency of this provision and thus diluted the same in the process of administration of justice. However, I should say that all litigants should comply the rules of procedure prescribed in the Code to render justice equitably and to avoid complicacy in the process of continuation of the suit and disposal of the same at the earliest.

60. Furthermore, I should say, in the context of the present case that a duty also casts upon the Court to bring it to the notice of the parties if there is any procedural lapses required for the purpose so that it can be cured immediately after its detection following the maxim of equity, namely actus curiae neminem gravabit which speaks about that an act of Court shall not cause any prejudice to any litigant. In the perspective of the present case, Page - 33 of 33 in my opinion, the aforesaid doctrine is squarely applicable to the decision of the present appeal. In the case in hand, the trial Court at the very outset would have brought to the notice of the plaintiff and ask for original copies of the shop-books at the time of filing of the plaint, which, the learned Judge did not do that ought to have been done by him.

61. Lastly, I stand to be clarified that procedural law enacted in the Code is a complete guide to the administration of justice which everyone should follow keeping in mind the legislative object, the legislature wanted to achieve in the process of fair trial and render justice equitably.

62. In view thereof, the present second appeal does not deserve any merit and, is accordingly, dismissed. However, the parties to the suit shall bear their own respective costs.

JUDGE sanjay