Acknowledgement of debt in Balance Sheet

“When debt did us apart”

A well-known defence for overcoming the issue of limitation of debts, has been to refer to the Balance
Sheets of the debtor company.
Once the debtor company has reflected the debt in its balance sheets, it is often used by the creditor
seeking to extend the period of limitation under S. 18 of the Limitation Act, 1963 (“Limitation Act”).
This Article deals with whether the above-mentioned view of the creditor stands valid in the eyes of law
or not.
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