This is a claim for goods sold and delivered. Defendant was unable to call a  witness after reasonable time had been taken to find him, the admissibility of the witness affidavit under s. 32(1)(c) Evidence Act were used. The Court held that it was quite satisfied on reading the affidavit that every statement was based on personal knowledge and not on hearsay information at all. Such being the position the second requirement of s. 73A (1) of the said Act had also been met. In respect of the witness’ Statutory Declaration the court held that it was satisfied that based on similar reasons the Statutory Declaration could also be admitted under s. 32(1)(c) as well as under s. 73A (1) of the said Act. In the light of the above circumstances the court allowed the affidavit and Statutory Declaration to be admitted as exhibits thereby converting their status from ID16 and ID15 to D16 and D15 respectively. However, this judgment was overturned by the Court of Appeal, subsequently. Datuk Ganesan acted for the plaintiff.