Wadsworth, J.

1. This appeal arises out of a contract connected with a toddy shop lease. The plaintiff, who is appellant here, bases his suit on allegations that he along with the defendant and one Senniandi entered into an agreement that one or more shops should be taken in auction in 1932-33, that the defendant having experience should manage all the affairs relating to the sale and maintain the accounts, that he should render account to his partners, who should obey his directions and that out of the profits each partner should get a share proportionate to their investments. It is alleged that the plaintiff subscribed Rs. 400, Senniandi Rs. 200 and the defendant Rs. 500 and the defendant held the money. In pursuance of this agreement the defendant took a shop in auction and the licence was obtained in his name and the shop was run in partnership. Shortly afterwards Senniandi withdrew and on the date when he withdrew, 2nd November 1932, the plaintiff signed a memorandum of the agreement in the shop account. The plaint alleges that the defendant had failed to account for the profits and that in accordance with the terms of the agreement the plaintiff is entitled to the retu