RAMENDRA MOHAN DATTA, J.

( 1 ) THIS appeal has been preferred from the judgment and decree dated Dec. 16, 1968 passed by K. L. Roy, J.

( 2 ) THE plaintiff respondent the then Central Bank of India Limited, now Central Bank of India, filed the suit against the appellant Bengal Credit Corporation for a sum of Rs. 33,311. 14 p. due on account of the dealings and transaction between the parties up to Dec. 31, 1964, inter alia, on the ground that the said accounts were adjusted and/or stated in writing on or about Jan. 11, 1965 and upon such adjustment and/or account stated a sum of Rs. 32,708. 05 was found due and owing from the defendant to the plaintiff. The learned trial Judge held that the plaintiff's claim is based on an account stated in writing (exhibit 'e'), and as such, no part of the claim of the plaintiff is barred by the law of limitation. In the premises, the learned trial Judge passed a decree for Rs. 32,708/- with interest.

( 3 ) THE point for consideration in this appeal is whether the document, exhibit 'e' being the letter dated Jan. 11, 1965 could be held to be an account stated under Article 26 of the Limitation Act, 1963.

( 4 ) THE said Ext. "e" is set out as fo

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