Rajagopala Ayyangar, J.-This is an appeal against the Judgment of Balakrishna Ayyar, J., in S.A. No. 57 of 1947 filed by reason of the leave granted by the learned Judge under clause 15 of the Letters Patent.

The appellants in this Letters Patent Appeal, were the defendants in the suit O.S. No. 497 of 1944 on the file of the District Munsif’s Court of Tirunelveli filed by the respondents for the recovery of the value of articles supplied to the defendants between 27th October, 1941 and 19th January, 1942. The plaintiffs were the partners of a firm which was carrying on business in Burma under the trade name of “V.O.A. Alliar & Sons” which was registered under the law for the registration of partnerships in force in Burma. It was with this firm that the defendants-appellants had dealings as a result of which a sum of Rs. 1,657-9-0 became due to the plaintiffs firm. When Burma was overrun by the Japanese both the partners of the firm “V.P.A. Alliar & Sons” as well as defendants-appellants came over to their native places in Madras State. On 26th October, 1944, a suit was instituted for the recovery of this sum by the respondents in the name of “V.O.A. Alliar & Sons”through one of the

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