(1.) This is an appeal by Sarat Chandra Ghosh (Private) Limited, which has, for all practical purposes, been treated as the defendant in the suit S. C. Ghosh (Private) Limited. The only point urged in this appeal is that the defendant having been sued as S. C. Ghosh (Private) Ltd., the courts below had committed an error of law in holding that S. C. Ghosh (Private) Ltd. was nothing else but the abbreviated name of Sarat Chandra Ghosh (Private) Ltd. and that the appellant would be bound by the decree passed in favour of the plaintiff respondent.
(2.) The plaintiff Messrs Swastika Mica Company, a registered firm, instituted the suit against S. C. Ghosh (Private) Ltd. for recovery of Rs. 1084.30 as price of mica and Rs. 48341 as interest thereon. This money claim was based upon certain transactions between the plaintiff and the defendant in course of the business in mica resulting in the final adjustment of accounts leaving a balance of Rs. 108430 to be paid by the defendant to the plaintiff. In spite of demands, the same not having been paid, the plaintiff instituted the suit with a claim for interest also.
(3.) When summons was issued in the suit against the defendant S. C. Ghosh (Private) Ltd. the appellant Sarat Chandra Ghosh (Private) Ltd. appeared and filed a written statement through one of its Directors Sushant Kumar Ghosh. The case made out in the written statement was that there is no company in the name of S. C. Ghosh (Private) Ltd. in existence nor was in existence at any time, the plaintiff's suit was barred under the provisions of section 69 of the Indian Partnership Act (hereinafter to be referred to as the Act) as also by limitation and the plaintiff had no cause of action against the appellant Sarat Chandra Ghosh (Private) Ltd.