( 1 ) THIS appeal is by the plaintiff in G. S. No. 24/63 on the file of the Subordinate Judge Court, Adoni, against the judgment and decree in the said suiti the plaintiff had filed the suit for the recovery of Rs. 8765/- together with subsequent interest on the foot of a promissory note executed by defendants 1 and 2 on behalf of themselves and on behalf of the partnership firm of T. G. Pampayya Setty and Sons. , Adoni of which they along with defendants 3 to 5 are partners. It was further contended in the plant, that the defen lants are not agriculturists and are not entitled to the provisions of Act IV of 1938. In the written statement the fact that defendants 1 to 5 are partners of a registered partnership firm of T. G. Panpayya Setty and Sons. , and defendants 1 and 2 are managing partners was admitted. Further, the execution of the promissory note and passing of consideration are also admitted. It is contended that the defendants are agriculturists en itled to the provisions of Act IV of 193s that they are not assessed to income-lax for the fast ten years an I the debt is therefore liable to be scaled down.

( 2 ) THE Court while passing a decree for monies d