Kuppuswami Ayyar, J.

1. The only point for consideration in this second appeal is whether the contract sought to be enforced in the suit is one to which the provisions of Section 69 of the Partnership Act apply and the suit is hence not maintainable. Both the lower Courts have held that, though the partnership had not been registered, the contract did not come within the purview of Section 69 of the Partnership Act and that the suit is maintainable.

2. The suit was for the recovery of money agreed to be paid by one partner to another under an agreement entered after the partnership was dissolved and accounts were looked into. It is an agreement entered into after the dissolution and in the course of the settlement of accounts as between the partners. It is true that the dissolution and the taking of accounts were contemporaneous but it cannot be said that the taking of accounts was not subsequent to the dissolution because there could have been no taking of accounts unless there was a dissolution.

3. The two decisions relied on for the appellant and referred to by the learned District Munsiff in his judgment, viz., Patel v. Husseinbhai Mahomed I.L.R. (1937) Bom. 628 and Appaya