The High Court of Chhattisgarh has dismissed an appeal filed by a coal merchant seeking recovery of over ₹21 lakh, ruling that entries in books of account are merely corroborative and cannot, by themselves, create a legal liability. A Division Bench comprising Chief Justice Ramesh Sinha and Justice Ravindra Kumar Agrawal held that such records
Account Books Alone Insufficient to Fasten Liability Without Corroborative Evidence: Chhattisgarh High Court
