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JUDGMENT
According to the Amended Writ of Summons filed on 17th September 2019, Plaintiff claims against the Defendant the following reliefs:
1. Recovery of an amount of Four Million Six Hundred and Seventy-Seven Thousand, Four Hundred and Four Ghana Cedis Forty-Seven Pesewas (GH¢4,677,404.47) being Defendant’s indebtedness to Plaintiff as at 30th August 2019.
2. Interest on Four Million Six Hundred and Seventy-Seven Thousand, Four Hundred and Four Ghana Cedis Forty-Seven Pesewas (GH¢4,677,404.47) at the prevailing commercial bank rate till date of final payment.
3. Costs including legal fees.
4. Any further order(s) as the court deems fit.
Defendant in its Statement of Defence admitted that although it was indebted to Plaintiff, it was less than the amount being claimed against it. It stated that an independent auditor be appointed in order to go into Plaintiff’s account with Defendant to ascertain its true indebtedness to Plaintiff.
ISSUE
The sole issue to be determined by the Court is whether or not Defendant as of 30th August 2019 was indebted to Plaintiff in the sum of Four Million Six Hundred and Seventy-Seven Thousand, Four Hundred and Four Ghana Cedis Forty-Seven Pesewas (GH¢4,677,404.47)
THE BURDEN OF PROOF IN CIVIL MATTERS
The general rule in civil trials is that he who asserts must prove. Where a party in a civil suit raises issues that are essential to the success of his claims, he assumes the onus of proof; irrespective of whether it is the Plaintiff who makes a claim or the Defendant who makes a counterclaim.
Section 10 of the Evidence Decree, 1971 (Act 323) defines this burden as follows:
“(1) For the purpose of this Decree, the burden of persuasion means the obligation of a party to establish a requisite degree of belief concerning a fact in the mind of the tribunal of fact or the court.
(2) the burden of persuasion may require a party
(a) to raise a reasonable doubt concerning the existence or non-existence of a fact, or
(b) to establish the existence or non-existence of a fact by a preponderance of the probabilities or by proof beyond a reasonable doubt.
Section 11 (1) of the Evidence Act, 1971 (Act 323) defines the burden of producing evidence as the obligation of a party to introduce sufficient evidence to avoid a ruling on the issue against that party.
This burden of producing evidence requires a party to produce sufficient evidence which on the totality of the evidence, leads a reasonable mind to conclude that the existence