The plaintiff appeals from the judgment and decree dated 30th November, 1955, on the file of the Subordinate Judge of Pudukottai, in Original Suit No. 7 of 1954 on his file.

The plaintiff and the defendant’s father, Srinivasalu Naidu, were doing business as partners until Srinivasalu Naidu’s death, on 19th September, 1942. After his death, the defendant was admitted to the partnership in his father’s stead. The main business of the firm consisted in the sale of petrol and allied products as agents of Messrs. Burmah Shell Company. The firm had its headquarters at Pudukottai and branch at Karaikudi and other places. Though, on Srinivasalu Naidu’s death, that partnership was, in law, dissolved, accounts were not settled and the assets and liabilities were taken over by the new firm of which the plaintiff and defendant were the partners. This partnership was registered under the Indian Partnership Act. It continued to do business until it was dissolved by agreement of parties on 17th January, 1945. At the time of the dissolution, proceedings for assessment of the profits of the firm to tax were pending. The assessment proceedings for the years 1943-44 and 1944-45 were conclude