( 1 ) THIS is an Appeal against the Judgment of the Subordinate Judge, rajahmundry, in O. S. No. 50 of 1951, on the file of his Court. The suit was brought by the respondent, (since adjudicated insolvent and represented by the Official receiver, Rajahmundry), in this appeal, against the present appellant for the recovery of moneys due on khata dealings between them during the period 11 th July, 1946 to 31st December, 1947. Though, according to the khata, a sum of rs. 17,270-8-6 is found due by the defendant to the plaintiff, a sum of Rs. 8,270-8-6 has been given up and the plaintiff had restricted his claim only to a sum of Rs. 9,000. The case of the plaintiff is as follows :-

( 2 ) THE defendant was a ryot of Yeturu Nagavaram village in the Hyderabad State. He was taking advances of money from the plaintiff for tobacco cultivation. He was sending the tobacco to the plaintiff s shop at Rajahmundry for sale on commission. The plaintiff was selling tobacco and after deducting, the commission due to him, the balance of sale proceeds were credited to the defendant s khata. On nth July, 1946, the balance of the accounts was struck and it was found that a sum of Rs. 16,800 was due from th

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