JUDGMENT 1. This is a reference made by the Munsif of Jangipur, second Court, through the District Judge of Murshidabad, on a question of stamp law. The question referred to us is, whether the document sued upon in this case is sufficiently stamped with a stamp of one anna, or whether it is insufficiently stamped and, if insufficiently stamped, what is the amount of stamp duty leviable upon it? 2. The document in question is an account written on a sheet of paper. It contains, first, an entry of a sum of Rs. 346-5 pie as being due to the Plaintiff. This was signed on the 30th Jaisto 1310, B. S., and the account is addressed to Srijut Babu Mulchand Lala, that is, the Plaintiff. Then it goes on to say "this amount will bear interest at the rate of Re. 1-8 as per cent, per mensem." This entry of Rs. 346-5 pie and the entry on the top of the account are said to have been written by the debtor Kashibullah Biswas on the 30th Jaisto 1310. Now, that is not the debt for which the Plaintiff at present sues. He alleges that the Rs. 346-5 pie have been paid up; but he sues for another debt of Rs. 302-3 as of which there is an entry made by the debtor in the same account on the 13th Aswin 1310. This entry is made on the same sheet as the former entry of Rs. 346-5 pie and under the same heading in which there is a stipulation that the amount will bear interest at Re. 1-8 as per cent, per mensem. Now, it is the Plaintiff's case that the entry of Rs. 302-3 as, dated the 13th Aswin 1310, was made, subject to the condition stated in the heading of the account, namely, that this amount should bear interest at the rate of Re. 1-8 as per cent, per mensem. It therefore seems to us that it is not a mere acknowledgment of a debt, on which a stamp duty of 1 anna is leviable, under Art. 1 of Sch. I of the Indian Stamp Act, but an agreement, or memorandum of an agreement, which requires a stamp of 8 annas under cl. (b) of Art. 5of Sch. I of the Indian Stamp Act. This is certainly so on the Plaintiff's own showing. I of the Indian Stamp Act, but an agreement, or memorandum of an agreement, which requires a stamp of 8 annas under cl. (b) of Art. 5of Sch. I of the Indian Stamp Act. This is certainly so on the Plaintiff's own showing. In support of our decision we may refer to the case of Luxumi Bai v. Ganesh Raghu Nath I. L. R. 25 Bom 373 (1900) in which a similar document was in dispute, and in which it was held that a stamp duty of 8 annas was leviable. 3. With these observations we return the reference to the District Judge of Murshidabad for his information and that of the Munsif, second Court, Jangipur. A copy of this decision should also be forwarded to the Secretary to the Board of Revenue, under sec. 60 of Act II of 1899, for his information.