J. CHELAMESWAR, J.

( 1 ) THE present L. P. A. , arises out of a judgment of the learned Single Judge in A. S. No. 2506 of 1987 dated 10-12-1993. The said first appeal was heard and disposed of along with another first appeal A. S. No. 2572 of 1987 by common order. Both the appeals arose out of the judgment in O. S. No. 10 of 1979 on the file of the Subordinate Judge s Court Machilipatnam wherein both the appellants in the abovementioned appeals were the defendants 3 and 1 respectively.

( 2 ) O. S. NO. 10 of 1979 was originally filed on 18-1-1979 against the present appellant herein and two others (defendants) by the State of Andhra Pradesh represented by the Block Development Officer, Bander Panchayat Samithi, at Machilipatnam for a decree in favour of the plaintiffs for the recovery of an amount of Rs. 76,617. 17 ps. , and other reliefs on the ground that the defendants misappropriated the amounts belonging to the Bandar Panchayat samithi.

( 3 ) ON 24-8-1979, I. A. No. 1102 of 1979 purporting to be one under order 1 Rule 10 of the Code of Civil Procedure seeking to implead the panchayat Samithi, Bandar represented by the Block Development Officer, bandar, as second plaintiff, was

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