(1.) THE State of Rajasthan, defendant in the original suit has preferred this second appeal against the judgment and decree dated February 29, 1968 of learned Senior Civil Judge, No. 1, Jaipur city, Jaipur.
(2.) IN short, the facts of the case are that Haridass respondent filed a suit against the appellant, State of Rajasthan for recovery of Rs. 1789. 31 on account of grain supplied by him to the Devasthan Department of the State of Rajasthan. He set up a case in the plaint that he applied for payment of the amount to the State Government and a report from the Devasthan Department was sought by the Deputy Secretary, Revenue Dapartment. The Assistant Commissioner, Devasthan Department called the plaintiff and tallied the accounts available in his office with the entries in the account books of the respondent and then arrived at the figure of Rs. 1789. 31 as due to the respondent. The Assistant Commissioner, Devasthan Department, thereafter sent his report to the Devasthan Commissioner and a copy of it was endorsed as Exh. 1 dated March 23, 1962 to the respondent. The respondent basing his claim on the above referred to letter of the Assistant Commissioner, Devasthan Department and taking it as an "account stated", filed a suit in the court of Munsif (West), Jaipurcity, Jaipur, which was transferred to the court of Additional Munsif, Jaipurcity, Jaipur.
(3.) A look at the letter dated March 23, 1962 of the Assistant Commissioner, Devasthan Department, to the Commissioner, Devasthan Department, a copy of which was endorsed to the respondent, will show that after tallying the old record with the department with the accounts of the respondent, a sum of Rs. 1789. 31 was shown to as payable to the respondent. A look at the aforesaid letter dated March 23, 1962 further shows that there are items both of credit and debit and both the figures are adjusted between the parties and thereafter a balance struck. Therefore, there can be no doubt that the aforesaid letter of Assistant Commissioner, Devasthan Department is an "account stated" within the meaning of Art. 26 of the New Limitation Act, which corresponds to Art. 126 of the Old Limitation Act.