Subba Rao, J.-This is an appeal against the order of the Court of the District Judge of West Tanjore scaling down the decree under section 19 of Madras Act IV of 1938. For appreciating the facts and the contentions of the parties the following genealogy may usefully be referred to:

The branches of Ramalinga and Sabapathi had become divided in 1926. But in the partition certain immoveables and cash outstandings were left undivided and they were in the management of Ramalinga. Ramalinga and his sons became divided between 1934 and 1936. In spite of the division Ramalinga continued to be in management of the assets not divided. During the lifetime of Ramalinga he was assessed to income-tax in regard to the income of the property left undivided and after his death his son Kayarohana was also assessed in respect of the same income. After Kayarohana’s death Subramania was assessed in the same manner. Subsequently in O.S. No. 3 of 1938, a partition suit filed in the District Court of West Tanjore, the undivided assets also were divided between the members of the family. The appellants obtained a decree in O.S. No. 5 of 1934, against Mariappa Thevar and others. Mariappa filed I.A. N