C. NAGAPPAN, J.

This appeal is preferred against the judgment and decree dated 5.12.1994 made in O.S. No. 123 of 1991 on the file of the Court of II Additional Subordinate Judge, Erode. The plaintiff is the appellant.

2. The plaintiff filed the suit seeking for a decree against the defendant for recovery of a sum of Rs. 77,000/- with subsequent interest and costs. The case of the plaintiff is that the defendant borrowed a sum of Rs. 50,000/- on 15.3.1988 from the plaintiff for his urgent family expenses promising to repay the same with interest at 18% per annum on demand either to the plaintiff or his order and executed a promissory note in favour of the plaintiff and inspite of repeated demands, the defendant did not pay any amount towards the principal or interest and on 2.2.1991, the plaintiff issued a legal notice to the defendant and the defendant sent a reply with false and untenable averments and the defendant is not entitled to any benefit under the Tamilnadu Debt Relief Act.

3. The defendant in his written statement has stated that he never borrowed any amount from the plaintiff and never executed any promissory note in his favour and the signature contained in