In nutshell, the case of the plaintiff-respondent to the effect that he had sold the paddy crops through the firm of defendant whereas the appellant has denied that respondent sold any paddy through them. It may be noticed that while decreeing the suit, the trial Court has relied upon receipts Ex.P3, Ex.P4 and Ex.P5 which have been issued by the appellantfirm. A perusal of these receipts reveals that appellant had issued these receipts admitting the fact that plaintiff had sold paddy as stated in the plaint. The trial Court also noticed that the plaintiff had examined PW3 Sukhdayal Singh Accountant of the appellant firm who had categorically stated that Kewal Singh respondent used to sell his crop at the appellant's firm and he had issued slips/receipts Exs.P3 and P4 to the plaintiffrespondent being Accountant of the firm. Simply because plaintiffrespondent had also sold some more paddy through commission agency, respondent will not establish itself that plaintiff-respondent had not sold the paddy through the appellant. In any case, both the Courts below on appreciation of evidence have recorded a concurrent finding of fact that the appellants were liable to make payment of crop sold by the plaintiffrespondent through their commission agency. Keeping in view the evidence on record and the fact that the appellants have not produced their accounts books in support of their case which was the best evidence to prove their case it cannot be said that findings recorded by the courts below are perverse warranting interference of this Court under section 100 of the Code of Civil Procedure.