Vyas, J.

(1) These appeals arise out of an appellate decision of the Civil Judge (Senior Division) with Appellate Powers at Dhulia by which he disposed of two appeals, namely, Appeals Nos. 144 and 145 of 1943, which had arisen out of suits Nos. 82 and 63 respectively of 1942. In Appeal No. 144 of 1943 the learned Judge of the lower appellate Court set aside the judgment and decree of the trial Court and granted a declaration that the partnership firm known by the name of the Dhulia-Amalner Motor Owners Union had not been dissolved but had merely changed its name to the Dhulia-Amalner Motor Transport, Limited. He allowed an option to the plaintiff and his colleagues, the minority members of the partnership firm, of paying a share capital of Rs. 800 each with interest at 6 per cent, from February 21, 1942, onward and "participating in the income and profits obtained by the Dhulia-Amalner Motor Transport, Limited, up to the date of the decree." On the plaintiff failing to make the option, the appellate decree directed the accounts of the Dhulia-Amalner Motor Transport, Limited, to be made on the basis of the said company "making such profits as may be attributable to the use or the permit, furniture, goodwill, etc., of the Union." The learned Judge went on to say: "For either sort of accounts a preliminary decree for taking accounts by a Commissioner is passed."

In the other appeal (No. 145 of 1943) which arose out of Suit No. 63 of 1942 the learned Judge directed a preliminary decree to be drawn up for taking accounts of the plaintiffs share in the Dhulia-Amalner Motor Owners Union from July 22, 1941, up to the date of the suit. The plaintiff in the said suit (defendant No. 13 of the other suit No. 82 of 1942) was also given an option to become a shareholder of the limited company on payment of Rs. 800 together with interest at 6 per cent, per annum from February 21, 1942, onward.

(2) Now, the facts from which these appeals have arisen may briefly be stated: Originally the individual bus owners used to ply their buses on hire on the Dhulia-Amalner route and the Amalner-Marwad route. That used to be done under the superintendence of the District Superintendent of Police. In due course the Regional Transport Authorities were established for the various regions and the control and supervision over the buses plying on hire in the various regions passed to the respective Regional Transport Authorities. The two routes in question -- the Dhulia-Amalner route and the Amalner-Marwad route -- were situated within the jurisdiction of the Regional Transport Authority, Nasik. A certain amount of correspondence ensued between the Regional Transport Authority, Nasik, and the manager of the motor service which used to ply buses of the individual bus owners on the above mentioned routes. Exhibits 148, 149 and 146 are amongst some of the letters which passed between the two. The Regional Transport Authority strongly recommended the formation of collective bodies in preference to individual enterprise for carrying on the passenger transport by roads. Ultimately on November 8, 1940, a partnership firm consisting of 17 partners and known by the name of the Dhulia-Amalner Motor Owners union was formed. It was registered on November 11, 1940. The partnership deed is Ex. 167. In the words of the learned trial Judge the terms of the said partnership were:

"It was one of the fundamental terms of the partnership agreement (Ex. 167) that the disputes between the partners inter se were to be decided by a two-third majority, with a right to appeal to an independent tribunal of three persons to be appointed by the Union from time to time. The individual owners of the buses were to remain the owners and were liable to spend for any repairs to their buses, or for such spare parts and accessories as were necessary to maintain their buses in a roadworthy condition. Such was in brief the constitution of the union......

... .The Union had decided to run ten bus