( 1 ) THE petitioner in both the revision petitions, filed O. S. No. 140/ 1951 in the Sub-Court, Vijayawada for dissolution of partnership or settlement of accounts of the suit firm of which the plaintiff and Munagaia kutumba Rao Munagaia Basavayya were partners. Munagaia Basavayya died and his legal representatives Annapurnarnina and M. Samrajya Lakshmi were brought on record. An ex parte preliminary decree was passed on 13-10-1958. But it was set aside on 26-10-1960. Subsequently after contest a preliminary decree was passed on 8-12-1961 and final decree was passed on 31-3-1965. But before the above mentioned decrees were passed and before the death of Basavayya, Kutumba Rao and Basavayya were adjudicated as insolvents in I. P. No. 1/1961 on the file of the sub-Court Vijayawada and an official Receiver was appointed. The official Receiver was added as D 5 in the suit and became ex parte But the high Court set aside the order of insolvency on 16/3/1959. Number of suits were filed and decrees were passed during the period from 1951 to 1958. One such decree was the decree in Os. No. 196/1954 on the file of the Additional Sub-Court, Vijayawada. In execution of that decree