https://www.taxtmi.com/caselaws?id=294495 A claim for recovery of a tea estate balance outstanding from 31-12-1962 was held barred by limitation under Article 19 of the Limitation Act, 1963, because the suit was filed after the three-year period and no payment was made after that date. The defendants' taking over of the estates with assets and liabilities under a family settlement did not amount to acknowledgment under Section 18 of the Limitation Act or a promise to pay a time-barred debt under Section 25(3) of the Contract Act. Entries in books of account and balance-sheets, without proof of the underlying transactions, were insufficient to establish liability under Section 34 of the Evidence Act. en-us Wed, 25 Jul 1990 00:00:00 +0530 Sat, 17 Apr 2021 17:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294495 A claim for recovery of a tea estate balance outstanding from 31-12-1962 was held barred by limitation under Article 19 of the Limitation Act, 1963, because the suit was filed after the three-year period and no payment was made after that date. The defendants' taking over of the estates with assets and liabilities under a family settlement did not amount to acknowledgment under Section 18 of the Limitation Act or a promise to pay a time-barred debt under Section 25(3) of the Contract Act. Entries in books of account and balance-sheets, without proof of the underlying transactions, were insufficient to establish liability under Section 34 of the Evidence Act. Case-Laws Indian Laws Wed, 25 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294495