JUDGMENT :

R. Subbiah, J.

(Second Appeal filed under Section 100 CPC against the judgment and decree dated 12.04.2016 in A.S.No.92 of 2006 on the file of the I Additional District Court, Coimbatore, against the judgment and decree dated 12.07.2005 in O.S.No.268 of 2004 on the file of the III Additional Sub-Court, Coimbatore.

Appeal Suit (First Appeal) filed under Section 96 read with Order 41 Rule 1 of CPC against the judgment and decree dated 12.04.2016 in O.S.No.684 of 2007 on the file of the I Additional District Court, Coimbatore.)

Assailing the judgment and decree dated 12.04.2016 passed in A.S.No.92 of 2006 on the file of the I Additional District Court, Coimbatore, confirming the judgment and decree dated 12.07.2005 passed in O.S.No.268 of 2004 on the file of the III Additional Sub-Court, Coimbatore, the appellant has filed the present second appeal. He has also filed the Appeal Suit questioning the validity and/or correctness of the judgment and decree dated 12.04.2016 passed in O.S.No. 684 of 2007 on the file of the I Additional District Court, Coimbatore.

2. The appellant in the Second Appeal as well as the Appeal suit is the one who had instituted both the suits namely O.S.No.268 of 2004 and O.S.No. 684 of 2007. The respondents in these appeals are the defendants in the aforesaid suits instituted by the appellant. Therefore, for the sake of convenience, the parties shall be referred to as per their litigative status in the suit as 'plaintiff' and 'defendants' respectively.

3. The appellant/plaintiff has filed the said suit in O.S.No. 268 of 2004 praying to direct the defendants, being the respondents 1 to 4 in S.A.No.823 of 2016, to render accounts towards the value of one Raghunatha Chettiar's share in the first respondent/first defendant's partnership firm, M/s.Raja Theatres, N.H.Road, Coimbatore. The said suit in O.S.No.268 of 2004 was dismissed by the trial Court, against which, the plaintiff has filed First Appeal in A.S.No.92 of 2006, which was also dismissed, hence, the present second appeal is filed by the plaintiff.

4. The appellant/plaintiff has also filed another suit in O.S.No.684 of 2007 for partition of the suit property (Raja Theatres) into two equal shares and to allot one such share to him and for separate possession. The said suit was dismissed which resulted in filing A.S.No.578 of 2016 by the appellant/plaintiff before this Court.

5. As mentioned above, the appellant herein is the one who had instituted both the suits. The issues involved in both the second appeal as well as the Appeal Suit are common and identical and therefore, they are taken up together and are disposed of by this common judgment.

Pleadings in O.S.No.268 of 2004

6.(i) According to the plaintiff, he is the brother-in-law of one Raghunatha Chettiar who was a partner in the first defendant-firm, namely Raja Theatres, along with his brother late Viswanatha Chettiar and the defendants 2 to 4 herein. Mrs. Saraswathi, wife of Late. Raghunatha Chettiar was the sister of the plaintiff. The defendants 2 and 3 are the sons of Viswanatha Chettiar and the fourth defendant is the wife of Viswanatha Chettiar. The first defendant firm - Raja Theatre was engaged in the business of exhibition of cinemas and distribution of films and allied business. Earlier, there was a Partnership agreement, which according to the plaintiff, was subsequently re-constituted on 01.01.1973, wherein it was stated that Late Raghunatha Chettiar had 30% share in the said firm. After the death of the said Viswanatha Chettiar on 12.07.1980, the firm continued to run with the existing partners, namely Raghunatha Chettiar and the defendants 2 to 4. The partnership business was effectively run by the said Viswanatha Chettiar till his death and thereafter, the defendants 2 and 3 have been running the business. The said Raghunatha Chettiar was not well educated and was not well versed in running the partnership business. However, the said Raghunatha Chettiar reposed confidence in the