Section 5. NOTE OR MEMORANDUM written in any book or written on a separate paper, whereby any account, debt or

5. —NOTE OR MEMORANDUM written in any book or written on a separate paper, whereby any account, debt or demand, or any part of any account, debt or demand therein specified, and amounting to twenty rupees or upwards, is expressed to have been balanced, or is acknowledged to be due ... ... ... ... One Anna.*