Evidentiary value of computerized tax invoice in a suit for recovery of dues
rohit jaiswal
(Querist) 11 March 2013
This query is : Resolved
My client is manufacturer and seller of Oxygen gas for medical and industrial purpose. He sold many Oxygen cylinders to a hospital at different times on different orders and computerized bills (tax invoice) were raised by my clients accountant but the purchaser has neither paid its consideration amount nor returned empty cylinders. I sent him a legal notice and demanded money as well as empty cylinders but purchaser denied it. Now my client has no other document except those computerized bills(tax invoice). I want to know that what is evidentiary of those Computerized bills(tax invoice)and whether it will be sufficient if supported by oral evidence ?
Raj Kumar Makkad
(Expert) 11 March 2013
Computer generated bills in consonance with the order of the buyer shall be sufficient to establish the demand of your client. If he has also delivery challan then it shall add colours.
prabhakar singh
(Expert) 11 March 2013
DOES YOUR CLIENT HAS PROOF OF ORDERS GIVEN?
DOES YOUR CLIENT HAS PROOF OF SUPPLIES?
ARE INVOICES/BILLS SIGNED BY YOUR CLIENT'S CUSTOMER?
DOES YOUR CLIENT MAINTAIN A/C BOOKS LIKE JOURNAL AND LEDGER AS WELL AS CASH BOOK WHOSE BALANCE IS STRUCK OF DAILY IN THE REGULAR COURSE OF BUSINESS?
THESE ARE THE PRIMARY THINGS TO BE CONSIDERED.and also refer to section 34 of the evidence act.
rohit jaiswal
(Querist) 12 March 2013
Sir,
Thankyou for replies but my Client do not have proof of order because orders were placed via telephone.
Raj Kumar Makkad
(Expert) 12 March 2013
If you have no delivery challan duly acknowledged then it shall create problem for you to establish its actual dispatch and receipt to the opposite party.
