1. These two appeals are appeals against the preliminary and final decrees in O.S. No. 53 of 1925, on the file of the Subordinate Judges Court of Tuticorin. In both the appeals defendant 2 is the appellant. The suit was filed for the winding up of a partnership and for taking its accounts and for the recovery of such amount as may be found due to the plaintiff. The plaintiff estimates that the amount due to him would be approximately Rs. 22,000. It will now be convenient to state the history of the partnership whose winding up is sought. The plaintiffs father, defendant 2s husband and a third person originally carried on a partnership under the style of Section V. from the year 1904. The plaintiffs father died in the year 1905 and the third person retired from the business in the year 1911. So legally a new partnership consisting of the plaintiff and defendant 2s husband (Kailasam Pillai) began to work from the year 1911. The business of the partnership consisted of the manufacture of salt under licenses issued by the Government and under the rules of the salt department. In the year 1918 it was agreed that the capital of the partnership should be two lakhs of which the pla