JUDGMENT

1. This is an appeal by the plaintiff who sought to recover a sum of money from the defendants, one item of which was Rs. 660. This was claimed on a memorandum of account signed by one of the defendants on the 27th November 1917 admitting that a sum of Rs. 660 was due by him to the plaintiff. This account, it, appears, started in 1915. The suit was brought on the 14th April 1920, so that unless the memorandum of the 27th November 1917 was legally admissible as an acknowledgment within Section 19 of the Indian Limitation Act, so much, of the claim as referred to this, account would be time-barred. Both the lower Courts have held that this document came within the definition of an acknowledgment of a debt in Article I of the First Schedule to the Indian Stamp Act and held that, inasmuch as it did not bear a one-anna stamp, u/s 35 of that Act it was inadmissible. Both Courts, therefore, dismissed the suit so far as this claim was concerned. On appeal before us it has been urged,-

(1) that the document did not require a stamp;

(2) that the suit was not based on this acknowledgment, and

(3) that, properly considered, this really was a suit for an account stated within the meaning o