Rajagopala Ayyangar, J.-This is an appeal by the plaintiffs from the Judgment of Mack, J. and is directed against the terms of a preliminary decree for the taking of the accounts of a dissolved partnership.

The facts of the case are not in controversy and may be briefly stated. On or about 31st July, 1945, one C.K. Narasimha Mudaliar entered into a partnership with the defendant P. Arunachalam Chettiar (who died pending the suit and is now represented by his widow and sons who are the respondents before us) for the purpose of carrying on a business in hides and skins under the name and style “K.N. Arunachalam Chetty &38; Co.” Each of the partners contributed a capital of Rs. 10,000 and while Narasimha Mudaliar was entitled to a 1/3rd share in the profits and loss, Arunachala was to have the rest of the 2/3. During the subsistence of the term of the partnership Narasimha Mudaliar died on 2nd June, 1947, leaving the plaintiffs as his representatives with the result that the partnership stood dissolved on that date.

The books of account of the partnership showed that they were made up to the end of March, 1947, showing a credit of Rs. 10,198-12-8 to Narasimha Mudaliar the deceased and Rs. 13,413-13-0 to Arunachala subsisting partner. There had been subsequent drawings both by Narasimha and Arunachala upto the dissolution of the partnership.

Arunachala withdrew some small sums even after the dissolution and on 30th June, 1947, he drew a sum of Rs. 20,000 while the amount standing to his credit on that date was Rs. 13,800 odd. In other words he withdrew to the extent of about Rs. 6,000. It might be mentioned that Arunachala paid a sum of Rs. 1,000 to the representatives of Narasimha Mudaliar in July, 1947, for the funeral expenses of the deceased, paid the income-tax due by the firm to the tune of about Rs. 7,500 and also paid to the representatives of the deceased a sum of Rs. 10,000 in May, 1948, on account and subject to the taking of accounts.

In July, 1947, Arunachala Chetty started a business in hides and skins in his own name as P. Arunachala &38; Co. The drawing of Rs. 20,000 appears to have been utilised for this purpose but it is admitted no assets of the firm of K.N. Arunachalam &38; Co. in the shape of the stock-in-trade, etc., were utilised for the venture newly started.

When Narasimha Mudaliar died in June, 1947, intestate he left four sons-all of them minors and a widow. Three of them were sons by a deceased wife while the last was the son of a second wife who survived her husband. Having regard to the minority of the legal representatives and there being no legal guardian for the three elder sons, Arunachalam appears to have suggested the necessity for an application to the Court for the appointment of a guardian for the minors so that he could deal with such persons without any question being subsequently raised as regards the authority or competence of the guardian. An application was accordingly made to this Court and the paternal grandfather of the four minors was appointed on 21st August, 1947, as their property guardian. The guardian then started correspondence with Arunachala as regards the settlement of the accounts and the latter expressed his willingness to have this done; only he desires the income-tax assessment to be completed so that this liability might be known and taken into account. It was in the course of this correspondence that the sum of Rs. 10,000 already referred to was sent up to the guardian on account. A statement of account was sent to the guardian which showed that a sum of over Rs. 7,000 as still due to the minors and the second wife after the payment of Rs. 10,000 but this was not immediately paid on the ground that notwithstanding all efforts to wind up the affairs of the firm, there were constituents who had gone away to Pakistan and that without ascertaining how much could be recovered from them the amount of bad debts could not be worked out. Other matters holding up the final ascertai

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