1. Defendants are the appellants. The suit O.S.No.1414 of 1981 before the District Munsif’s Court, Erode was filed by the respondent against the appellants for recovery of Rs. 8099.83 due on dealings between the parties. It is not necessary to deal in extenso with the respective contentions of the parties except to say that the dealings between the parties concluded by October ? and the respondent plaintiff wanted to rely on Ex.A.-24, dated 13. 1978 to make a claim which was an acknowledgment by the second appellant who was a partner in the first appellant firm. Under Ex.A-24 a sum of Rs. 50 was paid and according to the respondent the suit filed on 210. 1980 within three years of Ex.A-24 would be in time.

2. The appellants resisted the suit on several grounds. The main contention was that the second appellant had not signed any receipt that the signature in Ex.A-24 was not his and that in any event he had no authority to acknowledge the debt of the firm.

3. The trial Court found that the signature disputed was actually the signature of the second appellant. However the trial Court found that it had not been established by the respondent that the second appellant had a