The South Indian Export Co. Ltd. vs T.N. Viswanatha Iyer And Ors. on 2 March, 1914
10. Then we have also the fact that a new tannery was before October erected by this Pattammal at a cost of Rs. 15,000 with money advanced by the Company and we have evidence--it is not disputed I think-that the whole of this Rs. 10,000 was spent on the business. The evidence is that during the two years of her life-time Pattammal drew very little indeed out of the business--Rs. 3,000 or 4,000 I think--and the whole of the other money was devoted to the business. Possibly the evidence might have been put in, but I am not sure that the plaintiff was fully alive to the necessity of proving necessity. On the whole I think that the money borrowed in the ordinary course of business for the purpose of the business was honestly put into the business and expended, on the business and must prima facie be taken to have been properly borrowed, and I hold that this advance of Rs. 10,000 was made to the widow for proper and necessary purposes. That follows, in my opinion, largely from my findings that the business was a proper one to carry on. This case is entirely different from the money lending business in Sham Sundar Lal v. Ashan Kunwar 21 A. 71 : 25 I. A. 183 at p. 192 : 2 C.W.N. 729 : 7 Sar. P.C.J. 417. which does not necessarily involve borrowiug money to the same extent.