Wallis, C.J.

1. This is an appeal from a judgment of Mr. Justice Coutts Trotter in an action for specific performance, dismissing the plaintiffs suit without calling on the defendant. Mr C.V. Ananthakrishna Aiyar has argued that the evidence for the plaintiff made out a prima facie case. On the other hand Mr. V.V. Srinivasa Aiyangar for the 2nd respondent has contended that the learned Judge was wrong in admitting as evidence Exhibit A which he contended is an unregistered agreement for a lease and inadmissible for want of registration. He also argued that, as in it the terms of the contract between the parties have been reduced to writing, no other evidence can be given of the contract under Section 91 of the Indian Evidence Act. We are of opinion that these contentions must be upheld.

2. As regards the question whether Exhibit A amounts to an agreement for a lease, we think that the substance rather than the form of the document must be regarded.

3. It is not at all uncommon in this country for agreements to sell or to lease to take the form of a receipt for a deposit on account of purchase money or of an advance for rent. Agreements which took the form of a receipt have bee