PANCHAPAKESA AYYAR, J. :- These are three connected appeals against the judgment and decrees of the Subordinate Judge of Tirunelveli in O. S. Nos. 131 of 1950 and 101 of 1951.

2. The facts were briefly these: One Subbiah Ayyar of Kesavasamudram was a banker doing business in money-lending. He used to take deposits from persons, including widows and orphans, at an attractive rate of interest, said to be ranging from 7½ per cent. to 9 per cent. per annum, and lend out the moneys so borrowed to bus-owners and others, at 12 per cent. compound interest per annum, with yearly rests, such bus owners etc., making high profits and being ready to give such interest which he considered to be quite reasonable in the circumstances. One Sadagopal Naidu, the second defendant in both the suits, and his brother, Srinivasaga Naidu, the third defendant in O. S. No. 101 of 1951 and not a defendant in the other suit, were running some buses even early in 1945, having contracted loans from Subbiah Aiyar and purchased five buses. The loans thus contracted by the brothers with interest amounted to Rs. 65240-10-4 on 17th August 1945, as shown in Ex. A-1, the pass book relating to the debit and cred