Judgment :- The defendant is the appellant in this appeal against the decree for a Rs.6,629.45 with interest thereon at the rate of 12 per cent per annum from 1.9.1974 date of plaint and at 6 per cent per annum subsequently till realisation. The suit respondent-plaintiff is no doubt for recovery of a sum of Rs.12,882.50 due under a transaction. 2. Pending appeal, the appellant died and appellants 2 to 8 have been brought on record his legal representatives. 3. The averments found in the plaint are briefly as follows: The plaintiff conducted under various denominations. The defendant became a subscriber in a chit to the Rs.10,000 payable in 20 monthly instalments of Rs.500 each, commencing from The defendant was the successful bidder in the second instalment of the chit on and he received the entire chit consideration of Rs.10,800, deducting the bid amount Rs.2,650. Subsequently the defendant was irregular in payment of the instalments punctually for the first two instalments, but for the third instalment he paid only Rs.407.50 on 8.4.1977 and for the fourth instalment, he paid Rs.435 on 16.8.1977. Thereafter, defendant did not pay any amount. Hence the suit claim is made. The claim is in view of the acknowledgement by the defendant by payment of the abovesaid amounts 8.4.1977 and 16.8.1977 respectively. 4. The relevant averments found in the written statement are as follows: The defendant not make any payment of Rs.407.50 on 8.4.1977 and Rs.435 on 16.8.1977 for the fourth instalments respectively. At no time, the plaintiff issued any receipt to the defendant. The suit claim is barred by limitation since he had not made any payment on 8.4.1977 16.8.1977 and the acknowledgments are not signed by him. The defendant had been the amounts in bulk towards instalments and the plaintiff entered them in a separate book, but never gave any other receipt. In March, 1975, when the defendant demanded receipt, the plaintiff gave a statement of account in his own hand-writing. On 5.5.1975, defendant paid Rs.700 and on 19.7.1975, Rs.250 and on 20.11.1975, Rs.50 and thereafter, he had been making payments in terms of Rs.100 and Rs.50 till the end of March, 1976 nothing is due to the plaintiff towards the chit transaction. The plaintiff had been conducting the chits contrary to the Chit Funds Act and hence, the suit is not maintainable. 5. The plaintiff had been conducting the chits contrary to the Chit Funds Act and hence, the suit is not maintainable. 5. Though several issues were framed in the suit, the two issues, which are relevant so as this appeal is concerned and with reference to which alone, the learned counsel for appellants made his submissions, are: (1) Whether the suit is barred by limitation? (2) Is the suit claim affected by the Chit Funds Act and if so, to what extent? The court below held on these issues in favour of the plaintiff, that is, it held that the was not barred by the law of limitation and that the suit claim as not affected by the Funds Act. 6. So far as the second of the abovesaid two issues, the - learned counsel for the appellants urged before me that the notice required under Sec.25(1) of the Chit Funds Act prior to filing of the suit, had not been given in the present case and hence the suit must be held be not maintainable. But, there is no such specific plea at all in the written statement. that is stated in the written statement in this regard is that the plaintiff had been conducting the chit contrary to the provisions of the Chit Funds Act and hence, the suit is maintainable. That plea, by no stretch of imagination, can be taken to be relating to abovesaid want of notice urged by the learned counsel. When no such plea has been it amounts to the defendant waiving the requirement as to notice. The learned counsel doubt relied on Sudarsan Chit Fund v. Mrs.Jagadambal, (1982)2 M.L.J. 169 . decision mainly deals with the question of limitation with reference to the chit transaction and that decision does not deal with a case where there is no plea regarding the prescribed under Sec.25(1) of the Chit Funds Act. So, there is no substance in submission of the learned counsel for the appellants. 7. Nextly, on the question of limitation, the learned Counsel for the appellants argued the alleged payments on 8.4.1977 and 16.8.1977 were not true and that hence, the having been filed on 3.1.1979 only with reference to the promissory note dated 7.8.1974 based on the chit amounts due, was clearly barred by limitation. 7. Nextly, on the question of limitation, the learned Counsel for the appellants argued the alleged payments on 8.4.1977 and 16.8.1977 were not true and that hence, the having been filed on 3.1.1979 only with reference to the promissory note dated 7.8.1974 based on the chit amounts due, was clearly barred by limitation. He also argued that assuming that Exs.A-6 and A-7 which ‘evidence the abovesaid payments on 8.4.1977 16.8.1977 respectively very true, the said Exs.A-6 and A-7 would not help the plaintiff to extend the period of limitation Sec.19 of the Limitation Act. 8. Exs.A-6 and A-7 are receipts given by the plaintiff for the abovesaid amounts Rs.407.50 and Rs.435 respectively paid by the defendant In order to ascertain Exs.A-6 and A-7 payments are true, the relevant ledger of the plaintiff which was filed, Ex.A-10 was looked into. There, no doubt, in the account of the defendant, the entries relating to Exs.A-6 and A-7 are found. But the other admitted payments as per 1 dated 25.3.1975, are not found, even though certain entries prior to these mentioned in Ex.B-1 are found. There is also no explanation why the above mentioned in Ex.B-1 are not entered in Ex.A-10. The learned Counsel for the respondent plaintiff also could not explain the said omission. Therefore, Ex.A-10 cannot be completely relied on. Consequently Exs.A-6 and A-7 also cannot be believed without any corroborative proof. If the respondent had filed at least the day book also showing the 6 and A-7 payments, it would have been better. But, that has not been done. 9. Anyway, even taking Exs.A-6 and A-7 payments are true, we have to see, whether of the Limitation Act would apply to the present case. If the respondent had filed at least the day book also showing the 6 and A-7 payments, it would have been better. But, that has not been done. 9. Anyway, even taking Exs.A-6 and A-7 payments are true, we have to see, whether of the Limitation Act would apply to the present case. The relevant portion of Sec.19 Limitation Act runs as follows: “Effect of payment on account of debt or of interest on legacy - Where payment on account of a debt or of interest on a legacy is made before the expiration of the prescribed period the person liable to pay the debt or legacy or by his agent duly authorised in this behalf, fresh period of limitation shall be computed from the time when the payment was Provided that, save in the case of payment of interest made before the 1st day of January, 1928, an acknowledgment of the payment appears in the hand-writing of, or in a signed by, the person making the payment.” So, it is clear that in order to extend the period of limitation, there must acknowledgment of payment appearing in the hand-writing of or in a writing signed person making the payment. In the present case, the person making the payment defendant. But, Exs.A-6 and A-7 are only receipts given by the plaintiff for the payments to have been made by the defendant. Exs.A-6 and A-7 are thus not acknowledgment payments by the defendant. So, Sec.19 of the Limitation Act will have no application. reference to Exs.A-6 and A-7 even assuming they are true. It has also been held in v. Pandyan Automobiles Private Limited, (1973)1 M.L.J. 286 , cited by the learned counsel the appellants that the conditions laid down in Sec.19 of the Limitation Act will have strictly complied with and there is no question of extension of that principle to any category of acknowledgment. 10. No doubt, the learned counsel for the respondent-plaintiff argued that in the statement, the defendant has admitted that he had made payments upto March, 1976 that statement in the written statement by the defendant should be taken as acknowledgment of payment spoken to in Sec.19 of the Limitation Act. But, the statement filed in the suit itself cannot be called in aid for the purpose of Sec.19 of the Act. But, the statement filed in the suit itself cannot be called in aid for the purpose of Sec.19 of the Act. It has been so held in Debji Ghelabhai & Brothers v. Mehta and Company, Asansol, A.I.R. 1935 Cal 255. It has been further pointed out herein as follows: “When the plaintiff institutes the suit beyond the period of limitation prescribed schedule to the Limitation Act, he has to state in his plaint the reasons why the suit within time. If there is no such statement the court has to dismiss the suit. Further must be tried on the cause of action as laid in the plaint and any inherent defect of the nature in the plaint cannot be supplied by a written statement in the suit. ” Further, in Md.Moizuddin v. Nalini Bala Devi, A.I.R. 1937 Cal. 284 (D.B.), also it has held relying on Vishwanath Raghunath v. Mahadeo Rajaram, I.L.R 57 Bom 453, acknowledgment must be before suit. Further, in Sant Lal v. Kamla Prasad, A.I.R. 1951 477, also, the Supreme Court has held in the same way as in the above referred to Ghelabhai & Brothers v. Mehta and Company, Asansol, A.I.R. 1935 Cal. 255. Therefore, held that the suit is barred by limitation and consequently the suit is liable to be dismissed. 11. In the result, the appeal is allowed, the judgment and decree of the court below aside and the suit is dismissed. However, in the circumstances of the case, no throughout. Appeal allowed.