A short albeit somewhat vexing question that arises for determination in this second appeal by the defendant Kakodonga Tea Estate is what exact Article of the Limitation Act, 1963, applies to the suit (culminating in this appeal) filed by Shir J. N. Saikia, a Chartered Accountant of Torajan, Jorhat. The trial Court decreed the suit to the extent of Rs. 350/- out of the total claim of Rs. 3525/-on holding that the plaintiff was entitled to get decree respecting those items of his bills which had accrued due within three years next preceding the institution of the suit. On appeal by the plaintiff the Assistant District Judge decreed the suit in its entirety on the findings that it was governed by Article 113 and that the right to sue had accrued to the plaintiff when the bills submitted to the defendant were refused. It is these findings of the Assistant District Judge which are challenged by the defendant in the present second appeal.

2. The facts of the case are not much in dispute. It appears that the plaintiff did some professional work for the defendant and on 30th September, 1961, he submitted three bills to the latter, one for Rs. 2500/-, the second for Rs. 200/- and