JUDGMENT : This is a regular first appeal by the plaintiffs Murlidhar and Banwarilal as owners of the firm Murlidhar Banwarilal against the judgment and decree of the Civil Judge, Alwar, dated the 22nd March, 1954, dismissing their suit for money.

2. The plaintiffs were a firm who at all material times carried on business of the sale and purchase of cotton seeds in the name of Murlidhar Banwarilal at Khairthal in Mandi Teiganj, District Alwar. The defendants are alleged to be owners of two firms Raghunath Sahai Kishorelal and Ramjilal Jainarain which also carried on business at Khairthal but which combined together and established a firm named Rughnath Sahai Kishorelal at Mirpurkhas, and this latter firm carried on business as commission agents.

The case of the plaintiffs, put briefly, was that they entered into certain forward transactions for the sale and purchase of cotton seeds under the commission agency of the defendants firm at Mirpur khas for the deliveries of May and October, 1947, and January, 1948, the particulars of which have been given in para 3 of the plaint but which need not be repeated here as there is no dispute about these transactions having taken place as alleg

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