This appeal is preferred against the judgment and decree passed in O.S. No. 221 of 1979 by the Subordinate Judge, Karur on 14-8-1984.

2. The sixth defendant is the appellant herein.

3. The plaint averments are summarised as follows : The plaintiff, third defendant and one R.S. Vasantha were the partners of the business run by M/s. MS SV Traders. The business is to purchase and sell cottons, cotton wastes and yarn. Subsequently, Vasantha retired on 7-7-1978 and the plaintiff and the third defendant continued the business under the same name and style in the same place with same assets and liabilities. Thereafter, the third defendant also retired from the partnership relinquishing the rights under the said partnership in favour of the plaintiff. The third defendant is impleaded as a party to avoid any technical difficulty and no relief is prayed for against him. The first defendant purchased goods from the plaintiff on credit basis from 26-7-1978 and he has made various payments. The details of purchases and payments made by the first defendant are set out in the schedule. For all the purchases made by the first defendant, bills have been issued. In some of the receipts iss