1. The plaintiff is the appellant. The plaintiff filed the suit for recovery of the amount.

2. The case of the plaintiff is as follows:

The defendant was having dealings with N.Somasundaram and K.Somasundaram who were doing business in partnership in the manufacture and sale of vessels under the name and style of Somu and Somu. The other partner K.Somasundaram retired from the partnership and a new firm was formed under the name and style with another partner S.Navaneetham. As per the document of the dissolution of the former firm, the amount owing by the defendant alongwith other items was assigned in favour of the new firm. Hence, the suit is instituted by the present plaintiff. The defendant was purchasing vessels and was having dealings with the new defunct firm from 11.4.1973 till 31.3.1980 and as per accounts maintained by the plaintiff, a sum of Rs.5391.11 is due by the defendant. The defendant has not paid the amount inspite of repeated demand. The plaintiff is relinquishing a sum of Rs.391.11 and limiting the claim to Rs.5,000. The above amount is arrived at after appropriating later credits to earlier debits. As per the accounts, three items are alone in time. Th