SHAMBHU BHAT Vs. KARNATAKA VYAVASAYA VARTHAKA SANGHA LTD

JUDGEMENT

(1.) DEFENDANT is the appellant. The suit was for recovery of money based on accounts. Plaintiff claimed that he is entitled to recover an amount of Rs. 3,363. 40 from the defendant. The trial court partially decreed the suit. Both the plaintiff and defendant were dissatisfied with the decree of the trial court. So, both filed appeals. The appellate court allowed the appeal filed by the plaintiff and dismissed the appeal filed by the defendant. Thus, cow there is a decree against the defendant allowing recovery of the amount claimed by the plaintiff. The defendant appeals.

(2.) THE learned counsel for the appellant raised two points in this appeal. He submitted that the court below vent wrong in declining to accept the defence pleaded by the defendant that the suit is barred by limitation Further, he submitted that the courts below have wrongly applied S. 34 of the Evidence Act to the facts of the case.

(3.) IN this case, it is said that the last date of the borrowing (the advance made by the plaintiff) was on 13-5-1971 and the last of the consignment of the agricultural produce by the defendant to the plaintiff was on 4-4-1971. The suit was filed on 21-6-1971. The plaintiff has stated that the cause of action for the suit arose on and since 30-6-1972 (the end of the accounting year 1971-72 ). It has to be noted that the starting point of limitation if Art. 1 of the Limitation Act is applicable is "the close of the year in which the last item admitted or proved is entered in the account; such year to be computed as in the account. "