A.S. 627/1983 is an appeal arising out of the judgment passed by the learned Sub-Judge, Cuddalore in O.S. No. 57/1974 granting a decree in favour ofthe plaintiff.

2. The said suit was filed by the plaintiff Kumar Textiles by its partner P.M. Muthukumaraswamy Mudaliar against the defendant, among other grounds, the defendant has raised a plea in the written statement to the effect that he does not admit that the plaintiff is a registered Firm under the Indian Partnership Act or under the Indian Companies Act.

3. The learned Sub-Judge has framed an issue to whether the suit Firm is a registered one under the Indian Partnership Act and has given a finding on this issue as follows :-

Though in the written Statement the defendant denies the allegation that the plaintiff is a registered company, this plea has not been pursued further by the defendant. No questions were put to P. W. 1 disputing the statement made in the plaint on this aspect. Hence, I hold that the plaintiff-firm is a registered one. This issue is therefore answered accordingly".

On the merits of the case in which the plaintiff has prayed for a decree for Rs. 16,990/- and costs, the learned Sub-Judge has granted a