N.R.AYYANGAR, J.

(1) THIS appeal comes before us on a certificate of fitness granted by the High court of Andhra Pradesh-under Art. 133(1)(a) of the Constitution.

(2) THE following facts are necessary to be stated to apperciate the contention-, urged before us. We consider it would be convenient to refer to the parties by their array in the trial court. The 2nd defendantfirm Hajee Abdul Kadir Sahib and Lala Batcha Sahib & Co., had been apparently carrying on business in several places including Vizianagaram, Bellary, Madras etc., in skins and hides since 1941 when the partnership was formed between the 3rd and the 4th defendants. It was common ground that from about 1947 or 1948 the firm had not been doing any businesss in Vizianagaram and by that time it had contracted quite a large volume of debts, the tannery business there proving a loss. The two partners accordingly entered into a deed of dissolution dated 31/03/1949, in which it is stated that the book-debts, stock in trade, immovable properties and other assets including the goodwill of the firm were of the value of Rs. 2,90,000.00 , and at the same time that the partnership which was admitted to be suffering l