P.K. Tare, J.

1. This is defendant's appeal against the decree, dated 29-10-1958, passed by Shri D. P. Tiwari, First Additional District Judge, Raipur, in Civil Appeal No. 34-B of 1956, reversing the decree, passed by Shri B. P. Shriwas, Civil Judge, Dhamtari, in Civil Suit No. 13-B of 1955, dated 21-9-1956.

2. The respondent filed a suit for recovery of Rs. 3,500 inclusive of interest, alleging that an account was made of the previous dealings between the parties, when a sum of Rs. 3,000 was found due on 19-3-1952, in lieu of which the defendant executed a receipt of the same date, admitting the amount due on the loan. The defendant also promised to pay the said sum of Rs. 3,000 with interest at the rate of Re 1 per cent per month by 7-6-1952. The plaintiff had served registered notices, the last of which was dated 17-2-1955, which was refused by the defendant. Therefore, the plaintiff claimed a decree for the principal amount with interest.

3. The appellant's defence was that no accounts had been made on 19-3-1952. He denied the receipt, dated 19-3-1952 and alleged that he had never promised to pay the amount with interest. He further alleged that there had been a civil suit