Yaradachariar, J.

1. This second appeal arises out of a suit for accounts between principal and agent. The final decree of the trial Court directed the defendant to pay a substantial amount to the plaintiff as a result of the taking of the account. On appeal by the defendant, the lower Appellate Court set aside that decree and directed the plaintiff to pay the defendant a sum of Rs. 3780 odd and also pay the defendants costs including the court-fee payable to Government on the memorandum of appeal to the lower Court. It is against this latter decree that the plaintiff has preferred this second appeal. The defendant was adjudged an insolvent during the pendency of the appeal in the lower Court and the Official Receiver has continued the proceedings as representing the defendants estate.

2. According to the plaint, the claim for account arose out of an agency constituted in March 1911 by a power of attorney marked Ex. A. But in substance the agency goes back to an earlier date. During the plaintiffs minority, a bond for Rs. 90,000 had been executed in his favour by two persons, a lady named Jumna Bai and a minor named Sethuram. The plaintiff and his mother who was his guardian