Sundaram Chetty, J.

1. This appeal arises out of a suit filed by the plaintiffs (respondents) for the recovery of a sum of Rs. 15,446 alleged to be due on account of the payment of a decree debt in C. R. No. 55 of 1912 in the Chief Court of Lower Burma, instituted by the Bank of Rangoon, against the present plaintiffs firm as 1st defendant and S. A. Firm as the 2nd defendant. The suit is one for contribution, and interest also is claimed at what is called the Rangoon Nadappu rate, namely, 0-13-6 per cent. per mensem. In paragraph 4 of the plaint it is alleged that in respect of a joint loan of Rs. 20,000 contracted by the aforementioned two firms from the Bank of Rangoon, the said decree was obtained. The defendant in his written statement raised several pleas, one of which is that he was not really a party to the said suit, as there was no S. A. Firm as a legal entity and no business was carried on under that style by the defendant or by any persons on his behalf. He further stated that the plaintiffs should strictly prove the truth, the validity and the binding character of the loan and the decree passed thereon. The Lower Court passed a decree in favour of the plaintiffs.