1. The first defendant was a minor. There was a suit for dissolution of the firm, and in that suit a Receiver was appointed under order of the Rangoon Court in these terms,--" It is ordered that M.A.R.A.R. Ramanathan Chetty be, and he is hereby appointed Receiver to take charge of the property of the Chetty firms of M.L.R.M.A. and A.L.A.S.R.M. pending the decision of this suit for dissolution of partnership with power to collect out-standings and do all things necessary for the realization and preservation of the assets of the said firms." The question we have got to decide in the appeal is whether an acknowledgment of a debt due by the firm under dissolution made by the Receiver was valid.

2. It is contended that Section 19 of the Limitation Act is limited, so far as the signing of an acknowledgment by agents is concerned, to agents appointed by an act of the debtor himself, or in other words, by a contractual act. Explanation II does not cover the case of an agent who is otherwise appointed. Explanation II says, For the purposes of this section signed means signed either personally or by an agent duly authorized in this behalf." Reference is made to Section 21 which deals