Horwill, J.

1. On 4th March, 1933, the petitioners executed a promissory note for Rs. 300 in favour of the respondent (plaintiff). In October of the same year he paid Rs. 100 towards the principal. On 18th November, 1935, we find the endorsement "interest calculated, up to date has been paid off in full". The plaintiff brings the present suit for the balance of Rs. 200 principal and Rs. 7-8-0 interest from the 22nd March, 1938 (the date on which the Madras Agriculturists Relief Act came into force) to date of suit. Two questions arose; and the one with which we are concerned is what is the amount due under Act IV of 1938. It was held in favour of the plaintiff by the District Munsif of Poonamallee that the plaintiff was entitled to the amount claimed.

2. It is strenuously argued by Mr. Chakravarthy that in applying Section 9 of Act IV of 1938, interest should be calculated at 5 per cent, from the date when the debt was incurred; to that should be added the principal; and from that sum should be deducted the amount actually paid. The plaintiff, it is contended, would be entitled only to the balance, which would probably be something less than nothing in the present case. That