(26) The looped form of Ma is used in all cases. The perfectly horizontal position of the short straight line which joins the loop to the right vertical Hues shows that the letter belongs to the western variety of the Northeastern alphabet.
(27) In Ya we find the formation of the angle in the left limb.
(28) The wedge shaped Ra continues without change.
(29) The Bengali form of La shows almost complete development.
(30) In Va the acute angle is still to be found in the lower part of the letter.
(31) Śa shows a distinct top stroke over the two curves in the upper part of the letter.
(32) Ṣa shows an angle in the left limb.
(33) In Sa we find that the open wedge has become solid.
(34) Ha only is archaic in form. It does not show the curved line below the lower angle.
The Tetrāwān image inscription of the 2nd year of Ramapāla is not in a good state of preservation. We find that in this inscription we have more instances of western forms than of eastern ones of the North-eastern alphabet:—
1. The initial I consists of a horizontal straight line and below it two circles or dots.
2. Ma has the Nāgarī form, as in the Krishṇa-Dwārikā temple inscription.
3. The scute angle is absent in Va.
4. Bha shows the older form in all cases.
5. Ṭha is more advanced in form, e.g. in gaṭkitaṁ (L. 2).
