Judgment

N. H. BHAGWATI, J. : This appeal with a certificate under S. 109 (a) read with S. 110 of the Code of Civil Procedure (Act V of 1908) is directed against the judgment and decree passed by the Nagpur High Court dismissing the appeal of the appellant and confirming the dismissal of his suit by the learned Second Additional District Judge, Akola.

2. The appellant, who was the plaintiff in the trial Court filed in the Court of the First Additional District Judge, Akola, Civil Suit No. 2-B /7-B of 1944 against the respondent, a limited company incorporated under the Indian Companies Act of 1882, which owned a Ginning and Pressing Factory and carried on business of ginning and pressing cotton at Akot in District Akola.

3. The appellant alleged that he was one of the creditors of the company which used to borrow money from him for about 35 years past. He claimed to have acted as Banker of the company and the sums borrowed from him were entered in the account books of the company in two khatas, one known as current account or "chalu khata" and the other described as "fixed deposit khata" An account used to be made up at the end of every year and the amount found due at the foot of the