Acknowledgments made by a surviving partner in a joint family business can bind the deceased partner's heirs, establishing responsibility for collective liabilities.

1. The plaintiff Bharat Loan Company Limited is a money lending concern. Previously it was known as Cachar Marine Fire Insurance and Banking Co. Subsequently its name was changed into Bharat Banking Co. Ltd. and then into Bharat Loan Co. Ltd. Prafulla Chakravarty, Promode Chandra Chakravarty and Probodh Chandra Chakravarty were three brothers.
Plaintiff's case giving rise to this appeal is that Prafulla Chakravarty who was the eldest of the three brothers, having married from a Brahma family lived separately from the other two brothers. The two brothers Probodh Chandra Chakravarty and Promode Chandra Chakravarty remained joint all through and they carried on a joint family business under the name and style of 'P. Chakravarty and Co.' P. Chakravarty and Co. carried on contract works and other business both in Bengal and Assam. Probodh Chakravarty being the elder of the two, was the manager and karta of the family so long as he was alive and after his death Promode Chakravarty managed the same as karta till his death. Prornode Chakravarty died after the institution of the suit giving rise to this appeal.
In May 1944 the accounts of P. Chakravarty and Co. with the plaintiff were squared up but another account No. 915 was open on 31st May, 1944 on the application of Probodh Chakravarty dated 26th May 1944. From time to time P. Chakravarty and Co. borrowed money from the plaintiff for the contract work. There was a contract between the plaintiff and P. Chakravarty and Co. that their bill money would be deposited in the account. Promissory notes were also executed as collateral security from time to time in favour of the plaintiff.
P. Chakravarty and Co. entered into a contract to purchase a tea estate in Tripura, State and in order to pay up the earnest money of the said contract, loan was taken from the plaintiff which was also entered in the account. Another account was subsequently opened as account No. 915 - A and various loans were taken on this account also. Two other accounts were opened with the plaintiff by the defendant P. Chakravarty and Co. in order to finance some other tea gardens. On 23rd February 1948 the debit balance in all these accounts was Rs.3,30,664-4-8. A mortgage was executed by P. Chakravarty and Co. as a security in favour of the plaintiff. On 31st December 1951 the balance on accounting came to Rs.2,26,567-10-0.
On these facts the plaintiff brought a suit for recovery of Rs.2,00,000/-. A sum of Rs.1,80,787-3-4 is principal and Rs.19,212-12-8 is interest. In the suit Promode Chandra Chakravarty was impleaded as defendant No. 1 and the successors of Probodh Chandra Chakravarty were impleaded as defendants 2(ka) to 2(jha). Messrs. P. Chakravarty and Co. was impleaded as defendant No. 3. During the pendency of the suit Promode Chandra Chakravarty also died and his heirs were impleaded as defendants Nos. 1(ka) to 1(Cha).

2. The trial Court decreed the suit against the assets of late Probodh Chandra Chakravarty; and late Promode Chandra Chakravarty in possession of the defendants.

3. The present appeal has been filed by the heirs of Probodh Chandra Chakravarty. No appeal has been filed by the heirs of Promode Chandra Chakrayarty, nor by P. Chakravarty and Co.

4. The contention of the appellants is that the suit is barred by limitation and secondly that Probodh and Promode were not members of the Hindu joint family, nor was the business carried on by the joint family. Regarding the question of limitation it is urged that the account was neither a mutual, open and current account nor was there any valid acknowledgment made by Probodh. Chandra Chakravarty so as to