Patanjali Sastri, J.

1. These two connected second appeals arise out of a suit and a cross-suit brought in the District Munsifs Court, Masulipatam. O.S. No. 17 of 1934 was a suit by the appellant for an account of dealings in groundnut with the respondents, a firm of Commission Agents and O.S. No. 81 of 1934 was by the Commission Agents against the appellant for recovery of Rs. 856-7-0 said to be due to them on those dealings. The question for determination in both the suits being the same, they were heard and disposed of together by a common judgment in both the Courts below. Both the suits having been decided against the appellant in the lower appellate Court, he has preferred these appeals. As the first respondent has been the principal contesting party throughout, he is hereinafter referred to as the respondent.

2. The facts of the case may be briefly stated. The appellant who is a groundnut merchant entered into an agreement in October, 1932, with the respondent whereby he was to purchase groundnuts and sell the same as per instructions of the appellant, stocking them in the meanwhile in godowns which he rented for the purpose. The appellant advanced Rs. 1,000 as cover a