JUDGMENT :- The above second appeal arises out of a suit for partnership accounts and a half share in the immovable properties described in the plaint schedule. The defendants who opposed the action having succeeded in the trial Court but failed with respect to the immovable properties on appeal, have preferred the second appeal.

One Valliappa Chettiar, father of the plaintiffs, Kuppan Chettiar father of the 12th defendant, and Meyyappa Chettiar, the deceased husband of the 1st defendant and father of defendants 2 to 11, were doing money lending business from 11-11-1921 in Perambalur under the name and style of 'PL. M. Valliappa Chettiar'. Valliappa Chettiar was entitled to a half share and the other two partners, Kuppan Chettiar and Meyyappa Chettiar, were each entitled to a quarter share. The suit properties were acquired for the moneys due to the partnership under Ex. A-3 in 1924 and formed assets of the partnership. To this extent the facts were admitted.

Valliappa Chettiar died in March 1933 and Kuppan Chettiar, in 1947. According to the plaintiffs who are joined in their case by the 12th defendant in the action, on the death of Valliappa Chettiar, the partnership was r