Law: Civil Procedure Code (V of 1908)

Section: 100,XLI,31

Law: Limitation Act, 1908

Section: IX,1,62

(a)    Civil Procedure Code (V of 1908)--- ----S.100 & O.XLI, R.31---Limitation Act (IX of 1908), First Sched., Art. 62--Suit for recovery amount---Limitation---Computation and determination--Accrual of cause of action---Effect of recurring/continuing correspondence between the parties---Computation of limitation period from date of last refusal--Effect---The respondent filed suit for recovery of certain outstanding amounts allegedly reflected in statements of account exchanged between the parties during 2015-2021---The suit was initially rejected under O.VII R.11, C.P.C., but the appellate court remanded the matter for a decision on merits---After trial, the suit was dismissed by the Trial Court on the ground of limitation, but the first appellate court reversed that decision and decreed the claim---The present second appeal arose from this reversal, raising the issue as to whether the suit was barred by limitation and whether the appellate court had correctly relied upon the email-based statements of account sent by the appellant as constituting a workable basis for the decree? ---Held: Cross examination of the appellant revealed that appellate had conceded to the cause of action arising in the year 2021---The email of 2021 had been admitted by the appellant and in this regard, High Court agreed with the findings of the appellate court that even if it is presumed that Art.62 of the Limitation Act of 1908 was applicable to the present case, even then the suit filed by the respondent was within the prescribed period of limitation---The time, it was held, was correctly calculated from the date of refusal i.e.04.03.2021, by the appellate court---Statements of accounts admittedly sent by the appellant through the email reflected the amount owed to the respondent---The said statement of accounts had not been denied by the appellant s witness---It was also admitted that the appellant did not produce their accountant before the Trial Court to rebut the claim of the respondent---It was further held that once the statement of accounts was exhibited by the respondent before the Trial Court, the burden shifted to the appellant to disprove the same for…