These two appeals arise out of two suits filed by the appellant, the India Sugar Refineries, Ltd., by its Director and Managing Agent, T. Padmanabhan, for recovery of sums of money from the estate of one V. Ramalingam, who was a director of the company and also its sole managing agent from 16th November, 1936, till the date of his death 18th December, 1942. The plaintiff company was incorporated under the Indian Companies Act with the principal object of manufacture of Sugar at Hospet. By its memorandum of association, Messrs. Ranganathan & Co., a partnership firm, were appointed managing agents of the company. The firm continued to hold that office till they resigned that office in or about July 1935. Subsequent to this, an agreement was entered into by the company with V. Ramalingam under which the latter was appointed its sole managing agent on terms set out in the agreement. V. Ramalingam as the managing agent was entitled to receive a salary of Rs. 800 per mensem together with a commission of 7 per cent, per annum on the total net annual income of the company. Besides these he was also entitled to a commission in respect of work done by him in capacities other