JAGAT NARAYAN, J.—This is a second appeal by the defendants in a suit for recovery of money which was dismissed by the trial court but was decreed by the appellate court.

2. Suit No. 444 of 1951 was instituted in the court of Civil Judge, Ratan-garh on 26-10-51 by Chandmal against Hazarimal, Sohanlal, Bhanwarlal and Suraj Mal for the recovery of a sum of Rs. 9,999/-. The case of the plaintiff was that the defendants were partners in a partnership firm Gauri Shanker Sohanlal which had since closed its business and which had carried on business at Shri Karanpur, that the plaintiff carried on transaction of sale and purchase of goods through this firm and made payments from time to time, that the firm sent a statement of account to him which showed a credit balance of Rs. 9266-4-6 in his favour on 5-11-45 (Kartik Sudi 1, S.2002) and that the amount was not paid to him in spite of several demands made from time to time. It was farther asserted that out of the amount of Rs. 9266-4-6 two items of Rs. 377-2-6 and Rs. 346-14-6 were due on account of wagering transactions and were not recoverable. The suit was brought for the recovery of the balance of Rs. 8542-3-6. It was also stated that a

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