By his order, dated 23rd September, 1953, Ramaswami, J., directed that the taking of an account under clause (1) of the decree in O.S. No.39 of 1948 on the file of the Sub-Court of Coimbatore will be stayed pending Appeal No.1097 of 1952 on the file of the High Court and that there would be no stay regarding any other portion of the decree in O.S. No.39 of 1948. The main item of the decree in which stay of execution has been refused is one relating to the direction to defendants 1 to 4 to pay a sum of Rs.7,707 with interest at the rate of 6 percent. per annum from 17th February, 1947, till the date of realisation. It is alleged that this amount was due to the plaintiff because he had to pay sales tax to the Government on account of the fact that the “A” licence was in his name though the business was conducted by the partnership consisting of plaintiff and defendants 1 to 4. During the period for which these amounts were due from the partnership, defendants 1 to 4 were in management and it was their duty to pay that sum though the licence stood in the name of the plaintiff. On account of the failure of the defendants to pay that amount, the plaintiff was compelled