( 1 ) THIS is plaintiffs' appeal from the decree in Civil Suit No. 7-B of 1050 of the court of the District Judge, Raigarh, dismissing their suit OR the point of limitation,

( 2 ) THE plaint was initially filed in the Court of the Additional Civil Judge, Class I, bilaspur, on 25th November, 1947. The suit was instituted against Firm Balaram rameshwar of Kharsia, said to be owned by (1) Balaram and (2) Rameshwar who were joined as defendants. It was alleged that the defendants were residing and carrying on business at mouza Tundri in tonsil Janjgir, district Bilaspur, This was the solitary ground on which the Court was alleged to have jurisdiction to entertain the suit. The claim was based on the dealings between the plaintiffs' firm Lalehand nathmal and the defendants' firm between 23-2-1944 and 10-12-1944, at the time the dealings began, the defendant-firm was carrying on business at tundri within the jurisdiction of the Court. Till 17-10-1944, it was styled as 'balaram Hameshwar', and subsequently, as 'rameshwar', in the plaintiffs' account-books. According to the defendants, in the month of Katik, Sambat 2000 (this should be 2001), corresponding to October 1944, there was a parti

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