https://www.taxtmi.com/caselaws?id=279642 Later sarkat notes were treated as unconditional acknowledgments that extended limitation under Section 19 of the Limitation Act, but they were not chargeable as stamped acknowledgments under Article 1 of Schedule I because their dominant purpose was only to record liability, not to supply evidence of a debt. The Court also held that, after a karta's death, the deceased coparcener's interest devolves by succession under the Hindu Succession Act on surviving female heirs with vested shares. Those heirs are not represented by the karta, so the suit was defective without their impleadment and the dismissal was maintained. en-us Sat, 30 Jun 1962 00:00:00 +0530 Fri, 29 Mar 2019 12:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279642 Later sarkat notes were treated as unconditional acknowledgments that extended limitation under Section 19 of the Limitation Act, but they were not chargeable as stamped acknowledgments under Article 1 of Schedule I because their dominant purpose was only to record liability, not to supply evidence of a debt. The Court also held that, after a karta's death, the deceased coparcener's interest devolves by succession under the Hindu Succession Act on surviving female heirs with vested shares. Those heirs are not represented by the karta, so the suit was defective without their impleadment and the dismissal was maintained. Case-Laws Indian Laws Sat, 30 Jun 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279642