(1.) The questions for determination in this appeal are whether in the case of an estate taken over by the Court of Wards certain acknowledgments made by the Collector as agent of the Court of Wards and by the Deputy Collector in respect of the debts due by the ward are acknowledgments of liability within the meaning of Section 19 of the Limitation Act so as to give rise to the computation of a new period of limitation from the time of the acknowledgments.
(2.) As regards the terms of the acknowledgments it was conceded (or at any rate not seriously contested) that if the acknowledgments had been given by the party originally liable they would have been sufficient.
(3.) It was contended, first, that the Court of Wards had no authority to make the acknowledgments so as to bind the ward, and, secondly, assuming they had, the Collector was not authorised to make them.