King, J.

1. The appellant in this appeal was the licensee of the toddy shop at Minnal for the year beginning 1st October 1932. The auction at which defendants bid was accepted was on 8th August 1932. On 31st August appellant entered into an agreement with the respondent which is embodied in Ex. A. This is a brief document called a "partition" and apart from a penalty clause with which I am not now concerned, its terms are that appellant should bear one-half of the expenses of running the business and that the sale proceeds should be divided between appellant and respondent every month. Respondent alleging that appellant had not paid him his half share of the profits, filed a suit for accounts. Appellant contended, amongst other things, that the agreement was illegal and could not therefore be enforced. The District Munsif of Sholinghur accepted this contention; the Subordinate Judge of Chittoor rejected it and remanded the suit for disposal after taking accounts. Against that order of remand the present appeal has been filed.

2. The decision of the appeal depends upon the determination of the question whether the privilege of the supply and sale of toddy has or has not been t