( 1 ) THE short but important question that arises in this Civil Revision Petition is, whether the account of the defendant in the books of the plaintiff giving rise to the suit claim, is a mutual, open and current account. It is conceded by both the parties that if the account is a mutual, open and current account, then, the suit is not barred by time under Art. 1 of the I Schedule to the Limitation Act ; but, if it is not a mutual open and current account within the meaning of the Article, then, the suit claim is barred by time.

( 2 ) THE material facts giving rise to the above Civil Revision Petition may briefly stated. The respondent-plaintiff filed a suit against the petitioner-defendant for the recovery of an amount of Rs. 636-07 Ps. On Khata dealings. In the plaint the respondent averred that the defendant had opened a khata in his favour in the plaintiffs firm made payments to his credit and took goods when ever necessary. As per the statement of account filed the defendant owed the plaintiff a sum of Rs. 636. 07 ps it was an open mutual and current account, because there were suit Khata dealings between the plaintiff and the defendant, creating reciprocal d