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10. Now the question is whether or not the said acknowledgment sent through an email can be held to be an acknowledgment under Section 18 of the Limitation Act. In the considered opinion of this Court the dicta referred to by Ld. Counsel namely the order of the Hon'ble NCLAT in G.L.Shoes's case (supra) does not apply to the facts of the present case. The facts before the Hon'ble NCLAT was that an unsigned and unstamped account statement of a company annexed with a mail was being relied as an acknowledgment in terms of Section 18 of the Limitation Act for extending the period of limitation. In the present case the acknowledgment being relied upon by the Plaintiff is in the main body of the mail itself. In the considered opinion of this Court, it is the judicial dicta laid down by the Hon'ble Karnataka High Court in Sudarshan Cargo's case (supra - the judgment relied upon by Ld. Counsel for the Plaintiff) which is applicable to the facts of the present case. Before the Hon'ble Karnataka High Court also the acknowledgment of debt was made in the body of the email itself and after taking into consideration the provisions of Section 4 CS (COMM) 386/2021 of the Information Technology Act, the Hon'ble High Court held that the said acknowledgment constitutes a valid acknowledgment under Section 18 of the Limitation Act. Section 4 of The IT Act, 2000 provides that if information or any other matter is to be in writing or in the typewritten or printed form, then, not withstanding anything contained in such law, the requirement is deemed to have been satisfied if such information or matter is rendered or made available in an 'electronic form' and same is accessible to be used for a subsequent reference. Taking into consideration the said provisions, the Hon'ble Court made the following material observations in para 17 and 22 of its judgment;