Acknowledgement

Acknowledgement, Under s. 18, Limitation Act, one of the essential requirements for a valid 'acknowledgement' is that the writing concerned must contain an admission of a subsisting liability. A mere admission of a past liability is not sufficient to constitute such an `acknowledgement'. Hence a mere recital in a document as to the existence of a past liability, coupled with a statement of its discharge, does not constitute an 'acknowledgement' within this section, Valliama Champaka Pillai v. Sivathanu Pillai AIR 1979 SC 1937 (1936): (1980) 1 SCR 354.