1. This Letters Patent Appeal is directed against the judgment of a learned Single Judge who allowed the second appeal preferred by the plaintiff and reversing the judgment and decree of the Court of first appeal directed the trial Court to proceed further with the suit for rendition of accounts.

2. The plaintiff is a co-operative society working under the name and style of Dhuri Co-operative Marketing-cum-Processing Society, hereinafter called the society. It is registered under the Punjab Co-operative Societies Act and is a corporate body. Defendant 2 is a partnership firm known as Balak Ram Budh Ram (referred to hereinafter as the firm) of which defendant-appellant Budh Ram is the proprietor. Defendant-respondent 4 is only pro forma and he was connected with the plaintiff society but did not join in the suit. On 30th September, 1957, a partnership deed, Exhibit P. 1 was executed between the society acting through Pritam Singh, defendant-respondent 4, and the firm through its proprietor Budh Ram, defendant-appellant. The firm was holding a license under Cotton Control Order, 1955, promulgated by the Central Government in exercise of the powers conferred on it by Section 3