Acknowledgment of liability in probate accounts can extend limitation when it admits open, current, and unsettled balances.

A signed statement in probate proceedings that accounts with the deceased were open and current was held to be a sufficient acknowledgment of liability under Section 19 of the Indian Limitation Act, 1877. The admission necessarily recognised that the accounts were subsisting and unsettled, and that liability would arise if a balance was found against the maker; an express promise to pay was not required. Qualifying words did not defeat the acknowledgment because they were consistent with liability being subject to later ascertainment of the balance. The acknowledgment, having been made before limitation expired, started a fresh period of limitation and the suit was within time.

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Issues: Whether the statement made in probate proceedings amounted to a sufficient acknowledgment of liability under Section 19 of the Indian Limitation Act, 1877 so as to give a fresh period of limitation for the suit.

Analysis: The admission that there had been open and current accounts with the deceased for five years before his death necessarily acknowledged that the accounts were subsisting and unsettled at the time of death. That admission implied liability to pay whatever balance might be found against the maker of the statement, and the condition underlying the acknowledgment was the subsequent ascertainment of such balance. The acknowledgment was signed and made before the expiry of limitation, and Section 19 required a definite admission of liability, not an express promise to pay. The qualifying words used in the statement did not destroy the admission, as they were consistent with an acknowledgment subject to the balance being established against the respondent.

Conclusion: The acknowledgment was sufficient in law to extend limitation, and the suit was within time.

Final Conclusion: The dismissal of the claim below was set aside and decree was granted for the amount claimed with interest and costs.

Ratio Decidendi: A signed admission that accounts were open and current, coupled with liability if a balance is found against the maker, is a sufficient acknowledgment under Section 19 of the Indian Limitation Act, 1877 to start a fresh period of limitation.

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