Sankar Prasad Mitra, C.J. - (1.) This is an appeal from a judgment of Mr. Justice Sabyasachi Mukherjee delivered on June 27, 1973. The appellant claims to be a creditor of the respondent. The loan was advanced subject to certain debentures in 1958. It is stated that the loan was acknowledged in balance-sheets as it stood on the 31st December, 1967, which was signed by the directors on the 3rd June, 1968. But difficulty has been created by the alleged acknowledgment in the balance-sheet as at the 31st December, 1968, signed by the directors on the 26th July, 1970.
(2.) At page 6 in the list of liabilities the following entry appears : " Secured Loans: As per Schedule ' A' Rs. 9,34,545."
(3.) Schedule ' A' is at page 12. In Schedule ' A' we find the following entry : " Raghunath & Son Private Ltd. (Partly secured by deposit of the company's own debentures as per contra) (unconfirmed): Rs. 1,49,110";