JUDGMENT

Turner, Officiating C.J.

1. The plaintiff, appellant, carries on the business of a banker in the Lashkar of Gwalior, and the defendant, respondent, is a resident of Allahabad who for some years accepted contracts in the Lashkar. In the course of his business the respondent had monetary dealings with the appellant, and in respect of those dealings the appellant asserts that a sum of Rs. 14,812-8-3 is due to him for principal and interest, and to recover this sum he has instituted the present proceedings. It is admitted that several of the items of the claim are barred by limitation, unless the appellant can establish that, by an acknowledgment of the debt or payment of interest, a new period of limitation accrued. In proof of an acknowledgment, the appellant relies on a letter he received from the respondent, bearing date Mansgar Sudi, 10th Sambat 1931, corresponding with the 18th December 1874, and which is in the following terms:

Written by Babu Lalto Shah Benarsi Das, Camp Gwalior, dated Mansgar Sudi 10th Sambat 1981.

After tendering my compliments, I beg to say that your letter came and I know the contents thereof. I received my account in which you have struck a balance of