( 1 ) HEARD learned Counsel and perused the record and proceedings. This is the defendants First Appeal under Sec. 96 of the Code of Civil Procedure directed against the judgment and decree passed by the Addl. Principal Judge, Court No. 2, City Civil Court, at Ahmedabad in Civil Suit No. 618 of 1981 whereby the suit filed by the plaintiff was decreed. The trial Court has made the following three declarations in favour of the plaintiff:- (I) The plaintiff was a partner in the defendant no. 1 firm with a share of 10 NP in the profit and loss of the business of the said firm, (ii) The plaintiff had retired from the defendant no. 1 firm from 31st Dec. 1978, and (iii) The plaintiff was entitled to rendition of account from 1. 10. 1978 to 31st Dec. 1978 from the defendants. While decreeing the suit with the declarations as above, the trial Court also ordered that at the time of taking the accounts, the assets of the defendant no. 1 firm should also be taken into consideration. Whereas the decree passed by the trial Court is a preliminary decree, the Court also directed the Commissioner for Taking Accounts (CTA) to take the accounts on the lines of Section 48 of the Indian Partnership Act for the perid 1. 10. 1978 to 31. 12. 1978 taking its base from the balance sheet at Exh. 39 dated 30th Sept. 1978. The Commissioner for Taking Accounts was also directed to ascertain the value of the assets of the firm as on 31st Dec. 1978 and hence the matter was referred to the Commissioner for Taking Accounts for ascertaining the accounts between the parties and to find out the amounts due to the plaintiff from the defendant firm no. 1 and/or vice versa. The defendants were directed to file the books of accounts of the relevant period within 15 days and also to file their statements and objections within a week thereafter and that the matter be referred to the Commissioner for Taking Accounts after filing of the statements.

( 2 ) THE defendant - M/s. Shri Cheimcal Corporation was a registered Partnership Firm at industries House,behind Natraj Cinema, Ashram Road, Ahmedabad. The plaintiff Smt. Miraben Prafulbhai Contractor was one of the partners in this partnership firm along with other partners namely, Shri Sudarshan Tapuria, Smt. Kusum Tapuria, Shri Sevantilal Jivanlal Parekh, and Shri Ramprasad Somani. It may also be pointed out that initially, one M/s. Shyam Investment Private Corporation Ltd. was also one of the partners and the partnership agreement was entered into on 25th Oct. 1976 and the plaintiff Smt. Miraben had 2-1/2 paise share in a rupee in the profit and loss of the said firm. The partnership firm was doing its business at Ahmedabad in "industries House", and it had also its business at Bombay. M/s. Shyam Investment Private Corporation Ltd. had retired from the partnership firm and thereafter there was a change in the shares of the remaining partners including that of the plaintiff and as per the changes made in the partnership, the plaintiff had 10 NP share in the partnership firm after the retirement of M/s. Shyam Investment Private Corporation Ltd. The plaintiff came with the case that she had invested an amount of Rs. 10,000. 00 in the firm - defendant no. 1 towards the capital of the said firm and that the balance sheet had been prepared upto 30th Sept. 1978, and she had retired from the defendants partnership firm from 31st Dec. 1978. In the balance sheet which was prepared upto 30th Sept. 1978, the amount of Rs. 10,000. 00 was shown as credit in her capital account. It was also averred by her that Rs. 2,395. 00 was shown as loss coming to her share. A grievance was raised that after retirement, she had requested for accounts, but no accounts were given on one pretext or the other and hence she filed the present suit seeking the declaration that she had retired from the firm on 31st Dec. 1978 and also prayed for the additional rendition of accounts from 1. 10. 1978 to 31. 12. 1978 and to give her the amount co