1. This second appeal has been preferred by the defendant.

2. The suit was for recovery of Rs.27,959-47 towards principal and interest due on a hand-loan by a receipt dated 21. 1970.

.3. The plaintiffs have stated in the plaint that on 28-1-1979 the defendant telephoned to him and requested him for a hand-loan of Rs. 20,000 and the amount should be sent through his clerk Subramanian next day on 21. 1979. The defendant sent a letter though his clear Subramanian requesting the first plaintiff to send Rs. 15,000. Subramanian informed the first plaintiff that the defendant wanted to send whatever amount was available. After taking an acknowledgment from Subramanian, the plaintiff sent Rs. 19,588 to the defendant. As the transaction was a commercial one, the plaintiff claimed interest at 15% per annum. Since the money was paid by the second plaintiff, the wife of the first plaintiff, she has filed the suit along with her husband.

4. The defendant contended that there was no telephone call on 28-1-1979. The defendant was not at Maduranthakam from 17-1-1979 to 31-1-1979. The letter produced along with the plaint was written on 20-1-1978. Subramaniam who signed the receipt