( 1 ) THIS appeal is at the instance of the plaintiffs and it arises out of a suit for enforcement of a mortgage.

( 2 ) THE plaintiffs Nos. 1 and 2 are respectively the son and widow of late Akshoy Kumar Saha, who was the sole owner of the premises No. 3, Baisnab Sett Street, Calcutta. The defendants Nos. 1 and 2 were monthly tenants in respect of two rooms of the said premises and carried on their business under the name and style of "sachuni Ram Kanto Poddar" which was one of the big wholesale firms and had its principal place of business at Bhairab Bazar, now in Bangla Desh. The case of the plaintiffs was that on account of mutual confidence Akshoy Kumar Saha advanced a loan of Rs. 20,000/- to the defendants in the name of their said firm for the purpose of their business on April 15, 1949 corresponding to Baisakh 2, 1356 B. S. Out of the said loan the defendants paid a sum of Rs. 1,000/- on December 13, 1950 corresponding to Agrahayan 27, 1357 B. S. The said loan transaction was duly entered in the books of account of Akshoy Kumar Saha and after his death in the account books of the plaintiffs. The loan was to carry an interest at the rate of 8% per annum. It w