1. M/s. Gupta Steel Industries and others, have through this regular second appeal, assailed the judgement and decree, passed by the Additional District Judge, Jullundur, whereby he modified the judgement and decree passed by the trial Court to the effect that the Local Commissioner, appointed to take accounts, was directed to take control and apply the assets of the firm.

2. Brief facts of the case are that Balbir Kumar and Ranjit Kumar filed a suit against M/s. Gupta Steel industries and others for dissolution of the partnership and rendition of accounts. Their case was that the parties to the suit entered into a partnership on 22nd of May, 1970. The share of the plaintiffs was 44 per cent. The plaintiffs were minors and the business of the firm was being carried on by defendants 2 to 4. They alleged that these defendants had misappropriated the funds of the partnership business and had closed the factory. Since the defendants had refused to render the accounts of the partnership business, a suit was filed against them. The trial Court passed a preliminary decree and ordered that the partnership shall stand dissolved as from 2nd of May, 1978 and appointed Mr. J.S.