Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed invoices.

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....Registration of a partnership firm was proved by the Registrar of Firms' memorandum and a certified Form-VIII admitted as additional evidence because it enabled judgment and furthered justice. The firm was therefore competent to institute the suit. Limitation for invoice-based recovery was not extended or suspended by winding-up proceedings, which are independent of a civil money-recovery suit. The claim was based on individual invoices rather than a running account, and the relied-on communication neither acknowledged the disputed debt nor constituted part-payment for those invoices. As the relevant invoices were already time-barred, the recovery suit was dismissed.....