This appeal arises out of a suit brought by the tespondents for the taking of partnership accounts. Valliappa Chettiar, the deceased father of the first respondent and Alagappa Chetty, the deceased father of the first appellant, carried on business as money-lenders and bankers at Theinzig in Burma under the name and style of “R.M.P.”. Alagappa died in 1925, but his sons took his place in the partnership and continued the business. On the 23rd May, 1927, Valliappa also died and as his only son, the first respondent, was a minor at the time, Alagappa’s sons, the first appellant and the deceased father of the third appellant, were left in sole management of the business and its assets. Though the first respondent attained majority in 1936 as he is deaf and dumb and mentally defective the present suit was brought in 1939 by one Ramanathan Chettiar his next friend and his deceased brother’s widow who has adopted the second respondent. Various pleas were raised in answer to the suit in the written statement filed by the appellants who alleged, inter alia, that the business was not continued after the death of Valliappa but was wound up, only such acts of management a