S. RAMACHANDRA IYER, C.J. :- This appeal, which arises on a certificate granted by Jagadisan, J. under clause (15) of the Letters Patent, raises a question of limitation with respect to a claim by a disappointed buyer for return of the advance amount paid by him on the contract of sale being repudiated by the seller. The suit giving rise to this appeal was originally instituted by the respondent in the civil Court at Surat on 15-6-1954; but, later on, on that Court declining to entertain the suit on a finding as to its jurisdiction, the plaint was presented to the District Munsifs Court, Sattur, in August 1955. It is not now disputed that the respondent would be entitled to the benefit of S. 14 of the Limitation Act with respect to the period covered by the presentation of the plaint in the civil Court at Surat and in the District Munsifs Court at Sattur. We have to consider in effect therefore whether the suit was barred on 15-6-1954, when it was presented to the Court at Surat.

2. A few facts have to be stated for the purpose of appreciating the real point now in controversy. Some time towards the end of March 1951 the appellant (a manufacturer of fire matches) entered in