Acknowledgment under the Limitation Act limits extension of limitation to the sum expressly acknowledged, not to unacknowledged claims.

Focuses on the scope of an acknowledgment for computing a fresh limitation period under the Limitation Act. It explains that an acknowledgment in writing must admit a present, subsisting liability in respect of the specific right or claim so that limitation restarts; an acknowledgment limited to a specific smaller sum cannot operate to extend limitation for other unacknowledged or disputed parts of the claim. Applying this principle, the communication acknowledging a defined smaller payment revives limitation only for that amount and not for the broader disputed claim, leaving the balance outside Section 18 protection.

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Issues: Whether the acknowledgment contained in the respondent's communication dated 21.05.1992 attracts the extended period of limitation under Section 18 of the Limitation Act, 1963 in respect of the appellant's entire suit claim for Rs.3,07,115.85.

Analysis: Section 18 requires an acknowledgment in writing of liability in respect of the property or right in question so that a fresh period of limitation is computed from the time of such acknowledgment. An acknowledgment operates only in respect of a present subsisting liability and cannot extend limitation for a liability or claim that was not the subject-matter of the acknowledgment. The respondent's communication accepted liability only for Rs.27,874.10 as full and final settlement and disputed the larger contract value and the balance claimed. The decisions relied upon by the appellant are fact-sensitive; where there is a clear acknowledgment of the full claim the extended period applies, but where the acknowledgment is limited to a specific smaller sum the protection of Section 18 is confined to that sum.

Conclusion: The acknowledgment dated 21.05.1992 does not extend the period of limitation under Section 18 of the Limitation Act, 1963 to the appellant's entire suit claim of Rs.3,07,115.85; the benefit of extended limitation is confined to the acknowledged amount of Rs.27,874.10. The appeal is dismissed.

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