Patanjali Sastri, J.

1. The zamindar of Sivaganga, the appellant, instituted the suits out of which these appeals arise for recovery of arrears of poruppu with interest alleged to be duo to him for Faslis 1347 and 1348 from the respondents as joint owners of certain villages in the zamindari granted to their predecessor in title on a permanent cowle on 9th February 1881. The claim is based on the cowle-deed as modified by a compromise decree made in a prior litigation between the parties. The respondents pleaded inter alia, that they were entitled to a deduction of the cess payable to Government by the appellant as landholder on the poruppu due to him as such cess not having been paid by the appellant was recovered from the respondents. The District Munsif, Devakottai, who tried the suits disallowed the deduction claimed, as in his view, the respondents failed to prove that they paid the cess payable by the appellant, and passed a decree for the arrears sued for with interest at 6 per cent, per annum and costs. On appeal the learned Subordinate Judge of Devakottai held, differing from the trial Court, that inasmuch as the zamiadar admittedly did not pay any part of the cess