NARASIMHAM, C. J.

( 1 ) THIS is an appeal from the judgment of the First Additional Subordinate Judge, Cuttack, dated 31st July 1951 dismissing with costs the plaintiff's suit for recovery of a sum of Rs. 4,000/- with interest on the basis of a hand-note, Ext. 1-- (1) dated 1st January, 1947, for Rs. 4,500/- executed by defendant No. 1 in favour of the plaintiff. The suit under appeal (O. S. 202 of 1949) was instituted in the Court of the Subordinate Judge, Cuttack on the 12th September 1949. On the 23rd December 1949, defendant No. (1) Dr. Atal Behari Acharya filed another suit against Sri D. K. Jhunjhunwalla (own brother of Sri B. D. Jhunjhunwalla plaintiff in O. S. No. 202 of 1949) and another person for rendition of accounts and for other reliefs. That suit was numbered as O. S. No. 866 of 1949. Both the suits were tried analogously and disposed of by the learned Subordinate Judge in one judgment dated 31st July 1951. But in the judgment he kept the two suits separately and also discussed separately the issues arising in those two suits. While dismissing the suit under appeal (O. S. No. 202 of 1949) he passed a preliminary decree in the other suit filed by Dr. Atal Behari Acha