Curgenven, J.

1. These three appeals, arising out of two suits tried by Beasley, J., as he then was, may be disposed of together since they relate to the same set of transactions. Jaganntham Pillai and one Somasundaram Chetti (now dead) carried on a hardware and machinery business in partnership from 1913 to 1923. One of the two suits (O.S. No 358 of 1921) was brought by Jagannadham Pillai for dissolution of this partnership and for accounts. At the trial it was agreed that the partnership was no longer subsisting so that it became a suit for accounts only. The case for the defendants, who were the. sons of Somasundaram Chetti was that the accounts had already been settled between the partners and indeed on two occasions. In 1920 there was a settlement with effect to the end of December 1918, with the result that Jagannadham Pillai received Rs. 13,800 as his share of the profits. Again in 1923 there was. a second settlement up to the termination of the partnership; and, probably because post war conditions were not favourable to a business of this kind, a considerable loss had to be divided and Jagannadham Pillai made himself liable, by means, to which I will subsequently re