( 1 ) THIS is an appeal under the Letters Patent against the judgment and the decree passed by one of our learned brothers, A. K. Sinha, J. in a first appeal reversing the judgment and the decree passed by the Judge, 8th Bench of the City Civil Court at Calcutta in Money Suit No. 81 of I960. The defendants are the appellants here. In the trial court the suit was dismissed, but in the first appeal the suit was decreed after the setting aside of the decision of the trial court.

( 2 ) THE relevant facts for this appeal may be stated in brief. One Jhawalal Gupta, a Hindu governed by the Benaras School of Hindu Law was the owner of several properties. He died leaving a widow and four sons. They constituted a joint undivided family. Thereafter Satya Narayan Gupta for self and representing his minor sons filed a suit in the High Court for partition in respect of the properties left by Jhawalal. There were prayers for partition of the properties and also for accounts. A preliminary decree was passed on 23-5-1952 and before the Commissioner of Partition, the plaintiff being the managing member of the undivided family filed accounts upto 31st Chaitra, 1361 B. S. corresp