https://www.taxtmi.com/caselaws?id=197272 An acknowledgment under section 19 of the Limitation Act need not contain an express promise to pay, but it must be in writing, signed before expiry of limitation, and must disclose a present subsisting liability together with a jural relationship between the parties. The document is construed as a whole in context, and surrounding circumstances may be considered, though oral evidence of its contents is excluded. On that approach, the letter was treated as an acknowledgment of the existing mortgage liability rather than a reference to some unrelated interest, and it was sufficient to extend limitation for the mortgage claim. en-us Wed, 01 Mar 1961 00:00:00 +0530 Mon, 20 Dec 2021 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197272 An acknowledgment under section 19 of the Limitation Act need not contain an express promise to pay, but it must be in writing, signed before expiry of limitation, and must disclose a present subsisting liability together with a jural relationship between the parties. The document is construed as a whole in context, and surrounding circumstances may be considered, though oral evidence of its contents is excluded. On that approach, the letter was treated as an acknowledgment of the existing mortgage liability rather than a reference to some unrelated interest, and it was sufficient to extend limitation for the mortgage claim. Case-Laws Companies Law Wed, 01 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197272