Law: Civil Procedure Code (V of 1908)

Section: 75, 151

Law: Evidence Act, (1 of 1872)

Section: 34

Law: Contract Act (IX of 1872)

Section: 27

Law: Specific Relief Act (I of 1877)

Section: 23 (h), 27

.(a) Civil Procedure Code (V of 1908) S. 75-Commissioner-Powers of-Powers of Commissioner under Court reference, held, confined to recording evidence and making comments thereon but Commissioner not authorized to give finding about genuineness of account books or merits of any plaintiff's claim. 58 1 A 173 ; AIR 1925 Sind 265 ; A 1 R 1936 Lah. 458 ; A I R 1931 PC136;AIR1916PC250;AIR1960Pb.430;AIR1942Bom.266; Chandan Mull Indra Kumar and others v. Chiman Lai Girdhar Das Parekh and another A I R 1940 P C 3 and Uttam Kumardas v. Ajgar Ali Meah P L D 1955 Dacca 15 ref. (b) Evidence Act (I of 1872) 34---Entries is account books-Scrutiny-Court can go into question of correctness of entries in account books on basis of evidence on record and can hold that a particular entry in a particular account book is not correct or not proved notwithstanding account book being regularly kept in course of business. (c) Words and phrases- Goodwill of business--Connotation-Term `goodwill of business' being a composite thing has wide connotation and includes every positive advantage acquired in carrying on business whether connected with premises of business or its name and style and everything connected with or carrying with it benefit of business. Haji Abdul Latif and others v. Suleman Lrrnar and another A I R 1929 Sind 85 ; New Gujrat Cotton Mills Ltd. v. Labcur Appellate Tribunal and others A I R 1957 Bom. I11 ; Messrs S. C. Cambatta & Co., Private Ltd., Bombay v. Commissioner of Excess Profits Tax, Bombay A I R 1961 S C 1010; Dr. Pesholon v. Peeroz Shaw and another P L D 1962 Kar. 293; Habib and others v. Haji Muhammad and others P L D IS 963 Kar. 1050 ; Khuda Bux v. Syed Badrul Hasan P L D 1968 Kar: 657 ; Controller of Estate Duty v. Messrs Muhammad Bashir Nazir, etc. P L D 1974 Lah. 108 and Mst. Sughra Bai and 10 others v. fida Husain Wohomed Ali Kerai and another 1971 S C M R 143 ref. (d) Contract Act (IX of 1872) S. 27-Sale of goodwill-Business letter._~5:.:: - Sas,. of goodwill of business may or may not include bussr% ss premises--Determination depends on terms of contract, nature of business and on question whether a running business sold. ; 58 1 A 173 ; A I R…