Puranik, J—The plaintiff sued the defendants for recovery of Rs. 238-15-0 alleging that the defendants had purchased from the plaintiff's shop cloth from time to time from the 24th October 1938. An account was made on the 30th October 1940 showing, after giving credit for repayments made and charging interest as agreed, that Rs. 211-15-0 were due from the defendants. This account was signed by defendant no. 1 in the plaintiff's Byajbahi.

2. The dealings between the parties were admitted by the defendants, but it was pleaded that the suit was barred by time inasmuch as what was signed on the 30th October 1940 amounted to an acknowledgment and as the same was not duly stamped it was inadmissible in evidence and did not save limitation. The Small Cause Court framed the following points for decision :

(1) Whether the signature of Ganpatrao made on the 30th October 1940 on the plaintiff's Byajbahi prevents the claim in suit from being barred by limitation?

(2) Whether the plaintiff is not entitled to any interest as no statement of accounts were sent to the defendants under the Central Provinces Moneylenders Act?

3. The Court held that the writing dated the 30th October 1940 amounte