Kalyan Rai Surana, J.

Heard Mr. B.J. Mukherjee, the learned counsel appearing for the appellant-defendant and Mr. B.D. Deka, the learned counsel appearing for the respondents - plaintiffs.

2. By filing this appeal, the appellant-defendant has assailed the judgment and decree dated 01.07.2011, passed by the learned Civil Judge No.1, Guwahati in Money Suit No. 69/1994.

3. In brief, the case of the respondents plaintiffs in the plaint is that the respondent No.2, namely, Monica Goswami is doing business as the proprietress of the respondent No.1 firm under the name and style of M/s. M.G. Enterprises. At the relevant time, the respondents were doing business as Carrying & Forwarding Agent of Golden Tobacco Mfg. Co. In course of business, they had engaged the appellant, namely, Rupak Sarma as Manager of the Respondent No.1 firm, who was entrusted with the responsibility of managing the day-to-day affairs of the business, including responsibility to collect money and deposit the same in the bank account and maintain the daily accounts. It was pleaded that the respondent No.2 did not look into such day-to-day matters, however, her husband, namely, Sanjib Goswami looked into t