RAMASWAMI, J. :- This is an appeal preferred against the decree and judgment of the learned Subordinate Judge of Devakottai in O. S. No. 137 of 1951.

2. The facts are :- Defendants 1 and 4 and the late Palaniappa Chettiar, husband of defendant 2 and the adoptive father of defendant 3, were carrying on a money-lending business in partnership under the name and style of P. S. SM. Firm in Burma. Palaniappa Chettiar died on 30-12-1932 surviving him his widow, who is defendant 2. It is the case for the plaintiff that the widow was taken in as a partner in the place of her deceased husband and that the firm continued to function with defendants 1 and 4 and defendant 2 Meenakshi Achi as partners.

3. The plaintiff P. S. M. Subramanian Chettiars moneys were in deposit with this firm through the Maral of V. V. of Ariyaludi, since dead. This depositing was in April 1928. It is the case for the plaintiff that the new firm assumed liability to pay the debt and consequently that he, the creditor, has agreed to accept the new firm as his debtor and to discharge the old partnership from its liability.

The new firm has been making payments now and then towards this deposit and by 13-4-1941 th