This appeal is from the judgment and decree of the Subordinate Judge, Lower Assam Districts, dated 7th January, 1952, by which plaintiff's suit for reco­very of a sum of Rs. 71,980 was decreed. Defendant has appealed.

(2) The case of Mirzamall Agarwalla, manag­ing-proprietor of Messrs. Dasuram Mirzamal, as dis­closed in the plaint was that Santiranjan Das Gupta, defendant was doing business in Nowgong town and had also a rice mill at Hojai in the District of Now­gong. He was having cash and goods from plaintiffs from time to time. The account was settled on 18th December, 1946. The defendant's liability by that date had reached Rs. 61,000. This sum included some interest. He acknowledged this liability and executed a writing called Mabalakbandi in plaintiff's Khata at Gauhati in his own hand.

A sum of Rs. 10,980 was added to the principal amount on account of interest calculated at the rate of six per cent, per annum as agreed to by the de­fendant by his writing. A copy of the plaintiff's Khata showing defendant's liability as also the Maba­lakbandi executed thereunder was filed with the plaint. It was averred that defendant had failed to pay the amount due despite re