TMI Blog1995 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... nnum from June 15, 1987, till the date of payment. It is the common case of the parties that the company, before it went into liquidation was supplying mechanical and engineering goods to Emjay Engineering Enterprises, Bombay, the respondent herein. The company was ordered to be wound up on May 14, 1987, and the official liquidator attached to this court was appointed its liquidator. On receipt of records from the ex-directors of the company, the official liquidator found that a sum of Rs. 1,14,298.81 was due to the company from the respondent, being the unpaid price of goods supplied by the former to the latter. The official liquidator served a registered notice on the respondent calling upon it to pay the amount. The respondent sent its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid amount, the official liquidator has produced ten invoices on the record through which the goods are said to have been sent by the company to the respondent. These invoices are exhibits PW-2/1 to PW-2/10 and the total price of the goods mentioned in all these invoices comes to Rs. 98,976.20. Further, ledger account as maintained by the company in its books of account in the name of the respondent has also been produced and these are exhibits P.W.-2/11-A, P.W.-2/12, P.W.-2/13, P.W.-2/13-A, P.W.-2/14 and P.W.-2/14-A. Besides this, the official liquidator produced an assistant from his office who appeared as P.W.-1 and on the basis of the records of the company he stated that a sum of Rs. 1,14,298.81 was due to the company from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the price of these goods was paid to the company and the same stands reflected in that statement. In this view of the matter, it has to be held that the goods received by the respondent in terms of the aforesaid invoices have been paid for and no amount was due to the company from the respondent. As regards the goods said to have been sent to the respondent through invoice exhibit P.W.-2/10, the receipt of the same has been denied by it. There is not even an iota of evidence on the record to show that the goods mentioned in this invoice (exhibit P.W.-2/10) were ever received by the respondent. The liability for the payment of these goods is sought to be fastened on the respondent solely on the basis of entries in the books of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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