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 o