Anantakrishna Ayyar, J.

1. The plaintiff instituted on 14th February 1921 a suit for taking of partnership accounts between him and defendants 1 and 2 and for the recovery of the amount to be found due to him on the taking of the accounts he only defence was that the partner ship ended in a loss and that there was nothing due to the appellants. A decree for Rs. 570 was passed in favour of the plaintiff on 9th April 1923 by the District Munsiff. The present defendant 1 preferred an appeal. On 19th February 1925, the learned Subordinate Judge reversed that decree and remanded the suit to the District Munsiff for a fresh trial, on the ground that the trial by the District Munsiff was irregular as no preliminary decree seemed to have been passed as should have been done in the case of partnership suits. While remanding the suit the learned Subordinate Judge suggested that the Court of first instance might at the re-trial consider a new ground pressed before the lower appellate Court by the defendant, viz., that the partnership was illegal. At the re-trial, defendant 1 put in an additional written statement on 31st July 1925 that the partnership in question was illegal, and oppos