A rather novel point has been raised in this revision petition by the defendant who was sued for the recovery of Rs. 61-11-4. He admittedly signed an acknowledgment in an account book of the plaintiffs on 1st April, 1945, showing that Rs. 54-3-6 was due on previous dealings. The point raised is a technical one, that this acknowledgment requires a one anna stamp under Schedule I, Article I, of the Stamp Act and that therefore it is inadmissible in evidence as an acknowledgment of liability which has the effect of saving limitation.

The learned District Munsif has referred to some authorities and in my view rightly held that this signature was not an acknowledgment requiring any stamp. This was the opinion expressed in Nagappa Chetty v. V.A.A.R. Firm1, by Krishnan, J., though the point for determination did not directly fall for determination there.

To bring the signature within the definition of an acknowledgment in the schedule, it is necessary that it should be “written or signed by or on behalf of a debtor in order to supply evidence of such debt in any book.......or on a separate piece of paper when such book or paper is left in the creditor’s possession”. The words “to su