Topic

statement of account

1 articleLatest September 2026
Order VII Rule 14 CPC | Unfiled Internal Account Statement Inadmissible; Commission Agent Must Prove Actual Supply : Delhi HC
Case Law Analysis
|Delhi High Court

Order VII Rule 14 CPC | Unfiled Internal Account Statement Inadmissible; Commission Agent Must Prove Actual Supply : Delhi HC

The Delhi High Court set aside a ₹8.4 lakh decree for a commission agent, holding that an internal account statement not filed with the plaint is inadmissible under Order VII Rule 14 CPC. The agent must independently prove actual supply of X-ray films to government departments to claim commission; a limitation plea raised for the first time in appeal was rejected.