Sharma, J.—This is the plaintiffs appeal, and has arisen out of a suit for the recovery of Rs. 510/- against the defendant-respondent,

2. The plaintiffs alleged that the defendants father, Gomla, had money dealings with the plaintiffs firm, and that on Magh Sud 11, Sam-wat 2000, corresponding to 4th February, 1944, according to the account, a balance of Rs. 376/2|- was found against Gomla, the father of Gidha defendant, and that a balance was struck in the Khata and thumb-marked by Gomla. Interest was stipulated at the rate of Rs. 1/9/- per cent per mensem. After the striking out of this balance, Gomla died, and Gidha, son of Gomla, has been sued for the recovery of the amount of Rs. 376/2/-principal and Rs. 133/14/- interest, total Rs. 510/-.

3. It was pleaded by Gidha defendant, inter alia, that the document in suit was a promissory note, and was insufficiently stamped, inasmuch as it was chargeable with a stamp duty of 2 annas, whereas a stamp only of the value of 1 anna had been affixed. The document was therefore, not admissible in evidence.

4. The plea of the defendant was given effect to by the learned Munsif, Nim-ka-Thana, and on appeal, the learned Civil Judge, Nim-ka-Thana,

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