Since the appellant failed to discharge its evidential burden of proving forgery of the payment vouchers, it was incumbent on the learned JC to accept the contents of the payment vouchers as the truth and to enter judgment for the respondent. [19] The evidential burden that the Court of Appeal was speaking of in sub-paragraphs (b), (e), (f) and (i) above was supposedly the appellant’s burden to prove that the vouchers had been forged, altered or tampered with. It was this failure by the appellant to discharge that evidential burden of proof that led the Court of Appeal into accepting the contents of the two vouchers P1 and P2 as the truth, thus providing the respondent with sufficient evidence to prove it’s claim that the RM7 million was an advance and not a commission. [20] This penultimate finding of fact by the Court of Appeal on exhibits P1 and P2 is found at paragraph [31] of the grounds of judgment which we reproduce below for context: “[31] We would conclude on the dispute pertaining to the validity and probative value of Exhs. P1 and P2 that as the Appellant had duly produced the original documents and DW2 himself had admitted having signed these exhibits, the Appellant had adduced sufficient evidence to discharge its onus of proof. Hence, the evidential burden shifted to the Respondent to adduce sufficient evidence to prove the serious allegation of forgery and/or tampering. In all the circumstances alluded to, the Respondent had clearly failed to discharge the onus of proving this sweeping allegation that Exh. P.1 and P.2, which were central to the Appellant’s claim were not genuine.” [21] First of all, it was factually incorrect for the Court of Appeal to say that the respondent had produced the originals of the two vouchers. The record shows that they were never produced at the trial. As we mentioned, the two vouchers, which were initially marked IDP1 and IDP2 (for identification purposes only), were converted to exhibits P1 and P2 (as proof of authenticity and truth of contents) at the instance of learned counsel for the respondent after DW2 identified his signatures on the two vouchers. P1 and P2 were not the originals of the two vouchers. [22] As for the burden of proof, we must say with all due respect that it was wrong for the Court of Appeal to have imposed such evidential burden of proof on the appellant. Before any burden legal or evidential shifted to the appellant, it must first be shown that the respondent had succeeded in establishing a prima facie case against the appellant. Should it fail to do so, the appellant need not even call evidence in answer to the respondent’s claim as the respondent would then have failed to discharge its legal and evidential burden under sections 101 and 102 of the Evidence Act 1950 (“the Evidence Act”) to prove its pleaded case that the RM7 million was an advance and not a commission. To paraphrase the Privy Council in Raja Chandranath Roy v Ramjai Mazumdar 6 BLR 303, in that situation the appellant could say to the respondent: “It is wholly immaterial whether I prove my case or not. You have not proved yours.” [23] Prima facie evidence is that which, not being inconsistent with the falsity of the hypothesis, nevertheless raises such a degree of probability in its favour that it must prevail if believed unless rebutted or the contrary proved: See The Dictionary of English Law (First Edition) edited by Earl Jowitt, the Lord High Chancellor of Great Britain 1945-1951 and Clifford Walsh, Solicitor of the Supreme Court. If on the face of it sufficient evidence exists to support a case, then a prima facie case is established. The following observations by Lord Hanworth MR in an old case of Stoney v Eastbourne R D Council (1927) 1 Ch 367, 397 is instructive: “It appears to me that there can only be sufficient evidence to shift the onus from one side to the other if the evidence is sufficient prima facie to establish the case of the party on whom the onus lies. It is not merely a question of weighing feathers on the one side or the other, and of saying that if there were two feathers on one side and one on the other that would be sufficient to shift the onus. What is meant is, that in the first instance the party on whom the onus lies must prove his case sufficiently to justify a judgment in his favour if there is no other evidence.” (Emphasis added) [24] In the context of the present case, “other evidence” means other evidence coming from the respondent as claimant at the trial. Thus, for the respondent to make out a prima facie case against the appellant or, to put it another way, to prove its case sufficiently to justify a judgment in its favour if there was no other evidence, it was incumbent on the respondent to prove, on the balance of probabilities, that the two vouchers P1 and P2 were both authentic and contained the truth. There can be no argument that without P1 and P2, the respondent would have no sustainable claim against the appellant as these two documents formed the pillars of it’s case against the appellant without which the entirety of its case would collapse to the ground. [25] The Court of Appeal relied on other documents produced by the respondent to support its finding that the respondent had proved its claim that the RM7 million was an advance but these were merely supporting documents which were insufficient on their own and by themselves to justify a judgment in the respondent’s favour if there was no other evidence. It was therefore wrong for the Court of Appeal to have substituted the High Court’s finding of fact on P1 and P2 with it’s own finding on the basis, as contended by the respondent, that the testimony of it’s sole witness, namely PW1 was backed by unchallenged documentary evidence. [26] More importantly, for P1 and P2 to be used as evidence in support of the respondent’s claim, they must first be proved to have been properly admitted in evidence. It was not the duty of the appellant to ensure proper admission of the two documents as exhibits, let alone to prove that they had been forged, altered or tampered with. [27] Although the Court of Appeal did not say so in so many words, it is clear that it accepted the respondent’s contention that it had fulfilled the requisite conditions for the admission of the two vouchers under section 73A(1) of the Evidence Act. No reason was given for acceding to the respondent’s argument other than to cite the High Court case of Mohammad Fauzi Che Rus v JR Joint Resources Holdings Sdn Bhd [2016] 8 MLJ 739. The section provides as follows: “(1) Notwithstanding anything contained in this Chapter, in any civil proceedings where direct oral evidence of a fact would be admissible, any statement made by a person in a document and tending to establish that fact shall, on the production of the original document, be admissible as evidence of that fact if the following conditions are satisfied: