This second appeal under Section 100 of the Code of the Civil Procedure is directed against the judgment and decree dated 09.11.2010 passed by the learned District Judge, South Tripura, Udaipur, in Money Appeal No. 01 of 2010 whereunder the learned District Judge has upheld the judgment and decree of dismissal dated 25.05.2010 passed by learned Civil Judge, Jr. Division, Udaipur, South Tripura in Money Suit No.01 of 2009.

2. The second appeal has been admitted for hearing on the following substantial questions of law:

(i) Whether the learned courts below committed error by failing to hold that the letter dated 15306 (Exhibit6) issued by the respondent No.2 was an acknowledgement within the meaning of Section 18 of the Limitation Act?

(ii) Whether the learned courts below committed error by dismissing the suit on the ground of limitation by holding that there was no acknowledgment within the meaning of Section 18 of the Limitation Act?

3. Heard learned counsel Mr. Somik Deb for the appellant and learned counsel Mr. G.S. Bhattacharjee for the respondents.

4. The appellant as plaintiff instituted Money Suit No.01 of 2009 in the Court of Civil Judge, Jr. Division, Udaipur seeking