Describe in brief the provisions of Section 19 of the Limitation Act, 1963 regarding the effect of payment on account of debt or of interest on legacy.

As per Section 19 of the Limitation Act where payment on account of a debt or of interest on a legacy is made before the expiration of the prescribed period by the person liable to pay the debt or legacy or by his agent duly authorised in this behalf, a fresh period of limitation shall be computed from the time when the payment was made. The proviso says that, save in the case of payment of interest made before the 1st day of January, 1928, an acknowledgement of the payment must appear in the handwriting of, or in a writing signed by the person making the payment. According to the explanation appended to Section 19: where mortgaged land is in the possession of the mortgagee, the receipt of the rent or produce of such land shall be deemed to be a payment; 'debt' does not include money payable under a decree or order of a court for the purpose of this Section. Thus, according to section 19 a fresh period of limitation becomes available to the creditor when part-payment of debt is made by the debtor before the expiration of the period of limitation.