(1.) Vide this judgment, I shall be disposing of seven regular second appeals bearing RSA No.5088 of 2013, RSA No.5115 of 2013, RSA No.375 of 2014, RSA No.3826 of 2013, RSA No.3827 of 2013, RSA No.692 of 2015 and RSA No.709 of 2015 which are connected.
(2.) In these seven appeals, arguments were heard and judgment was reserved on 02.11.2018 which is being released. In all these seven appeals which are connected, counsel for the parties have submitted that the issue which needs determination is common and therefore, these appeals can be disposed of by a common judgment. Parties to this litigation are related. Seven suits were filed for recovery of various amounts on the basis of books of accounts of the defendants submitted before the income tax authorities. The trial Court dismissed the suits, however, reversed by the First Appellate Court. Facts are being noticed from RSA No.5088 of 2013.
(3.) Respondent-Plaintiff filed a suit for recovery of Rs.4,17,302/- with the assertion that the aforesaid amount is due and payable to the plaintiff but in spite of demand, the defendant is refusing to pay. The plaintiff further pleaded that defendant in his own handwriting has given copies of the accounts which prove that amount is due and payable. The defendant contested the suit and pleaded that no amount is payable. He further pleaded that the date of alleged loan, mode of payment etc. have not been disclosed by the plaintiff. The plaintiff never deposited any amount with the defendant. The defendant-appellant claimed that he became partner of the firm M/s Ashok Kumar Sanjiv Kumar, Mansa for the first time on 01.04.1993.