P. N. SHINGHAL, J.

( 1 ) A petition was filed on November 25, 1958 for the winding up of the Bharatpur Oil Mills (Private) Limited, and the winding up order was made on October 4, 1960. M/s. Babulal Rukmanand, a partnership firm, made an application to the official Liquidator on January 27, 1961, for proving its debt against the Company for a sum of Rs. 10,000 and Rs. 2/3/6 as the costs of notice, and interest at 9 per cent per annum. It was claimed that the loan had been advanced on March 21, 1949, and although it had not been repaid, it had been "confirmed" by the company Rukmanand, it may be stated, was one of the partners of M/s. Babulal rukmanand and his son Radheyshyam Khandelwal was one of the directors of the aforesaid Company. The creditor offered to give evidence, if necessary, in proof of the debt. The Official Liquidator asked the creditor to satisfy him that the claim was within limitation, and Radheyshyam Khandelwal thereupon produced a letter of the Company dated March 8, 1958 acknowledging the amount of Rs. 11,800/as due from the Company on December 25, 1957 He asked for further time to produce more evidence and recorded his statement on July 7, 1966 On a c