This is a Revision Petition filed under section 25 of the Provincial Small Cause Courts Act, against the Judgment of the Fourth Additional District Munsif of Tiruchirappali, in S.C. S. No. 2378 of 1957. The prior facts necessary for the consideration of the petition are the following.

The plaintiff is a wholesale dealer who has been supplying goods from time to time on credit to the defendant, a retail dealer. The plaintiff kept a running account in a ledger for these transactions. The defendant paid amounts towards these purchases from time to time and the payments made by him were adjusted in the plaintiff’s ledger towards the value of the goods supplied. According to the plaint, the balance of the amount due by the defendant to the plaintiff on 22nd July, 1957, was Rs. 59-3-9. This amount together with a small amount for interest represented the suit claim of Rs. 60. The suit was filed on 4th December 1957 The defendant in his written statement made specific attacks on the accuracy of the extract from his accounts which the plaintiff had supplied along with the plaint There was a final plea that the claim was barred by time.

The learned District Munsif, after considerin