( 1 ) PLAINTIFF, a partnership firm has filed the present suit against the defendants for recovery of Rs. 6,33,210. 95, comprising of balance price of the goods, interest @ 12% per annum and amount on account of sales-tax in lieu of sales tax forms not issued. Defendant No. 1 is partnership firm and defendants 2 and 3 are its partners.

( 2 ) THE case of the plaintiff is that the plaintiff is carrying on business of manufacturing and sale of plastic pipes; formerly under partnership deed dated 7. 6. 1961 by two persons, namely, Shri Yoginder Nath and his brother Shri Mahinder Nath. Subsequently, with effect from 1. 4. 1965, two more partners, namely, Narinder Nath and Virendra Nath and Shri Vijesh Kumar, then the minor was admitted to the benefits of the partnership; Vijesh Kumar attained majority in the year 1973 and then partnership deed dated 10. 5. 1973 was executed amongst the aforesaid five partners. The partnership firm is duly registered under the Partnership Act. Defendants have been purchasing plastic pipes from the plaintiff on credit since 1963. Against the purchases payments on account were being made and after adjusting the payments, balance amount remaining due was carried over at the close of each financial year. Details of the purchases and the payments made yearwise from 1963-64 (23. 11. 1963) to the year 1974-75 have been given in the plaint. Purchases had started on 23. 11. 63 and continued upto 4. 7. 74. After adjusting the payments received, each year a balance of Rs. 5,53,835. 22 remained due on 1. 4. 1974. And during the period 1. 4. 1974 to 4. 7. 1974 further purchases of the value of Rs. 3,12,442. 03 were made and during this period Rs. 2,81,000 were paid upto 2. 7. 1974, then a balance of Rs. 5,85,277. 25 P. remained due. A sum of Rs. 32,140. 00 each were outstanding to the credit of defendants 2 and 3 with the plaintiff. These amounts of Rs. 64,280. 00 were adjusted against these dues and then a sum of Rs. 5,20,997. 25. 00 remained due from the defendants to the plaintiff. This amount has not been paid by the defendants inspite of various demands and legal notice dated 20. 8. 1974. Plaintiff has also claimed Rs. 15,622. 09 as sales tax @ 5% on the purchases of Rs. 3,12,642. 03 made during 1. 4. 1974 to 4. 7. 1974 in lieu of sales tax declarations not given. Rs. 96,591. 60 as interest @ 12% per annum as per agreement and custom in the trade is also claimed. Thus the plaintiff claims a decree for a total amount of Rs. 6,33,210. 94 besides further interest etc.

( 3 ) DEFENDANT No. 3 remained ex parte. Written statement has been filed by defendants No. 1 and 2 contesting the suit on various grounds. It is alleged that the plaintiff firm was constituted under a Partnership deed dated 20. 4. 1974, comprising of S/shri Prem Chand, Devi Charan, Shiv Charan, Yoginder Nath, Virender Nath and Vijesh Kumar as partners; the partnership constituted on 20. 4. 1974 is not registered under the Partnership Act and thus is not competent to institute this suit. It is admitted that there were dealing between the earlier partnership and defendants; but it is alleged that the account books have been fabricated in collusion with defendant No. 3. Purchases and payments as claimed by the plaintiff have been denied. It is alleged that in view of the partnership constituted on 20. 4. 1974, the defendants are not liable and the suit is not maintainable. Various legal pleas have been taken against maintainability of the suit and the suit is without any cause of action.

( 4 ) REPLICATION has been filed by the plaintiff denying the various pleas taken by the defendants and reiterating the averments made in the plaint. It is alleged that partnership deed dated 20. 4. 74 is a sham document and was not acted upon nor affects the partners of the firm under partnership deed dated 10. 5. 73. It is alleged that no business was transacted by that partnership; though Bank account was opened but it was operated only once, when