This is an appeal against the decree for dissolution and taking of accounts of the partnership passed by the Subordinate Judge of Devakottai, in O.S. No. 104 of 1949. The defendant is the appellant.

Viswanathan Chettiar and Muthuraman Chettiar, who were two divided brothers, carried on money-lending business in partnership at Minhby, Rangoon and Dedaya. The former two businesses were ultimately dissolved and the assets integrated with the Dedaya firm. Muthuraman Chettiar died first, i.e., on 13th April, 1926, leaving his widow, the respondent as his sole heir. The business, however, continued. The respondent thereupon stepped into the shoes of her deceased husband and carried on business with Viswanathan Chettiar. Exhibit B-70 is a deed of partnership dated 10th December, 1941, entered into between the respondent and Viswanathan Chettiar, the defendant’s adoptive father. There is no doubt that the partnership between them was from the date of death of Muthuraman Chettiar in continuation of the old business and this document was only a record of the terms thereof for reducing the rate of income-tax. On 19th November, 1943, Viswanathan Chettiar died. About one year prior to