( 1 ) THE facts of the case are fully narrated in the judgment of my brother Desai J. I agree with him that the appeal of Smt. Bittan Bibi be dismissed as she is clearly liable to pay the amount decreed against her and Kailash Nath. I differ about the appeal of Kailash Nath and agree with the finding of the Court below that Kailash Nath is liable to pay the joint decretal amount.

( 2 ) THE learned District Judge did not record any definite finding about Kailash Naths being the joint borrower of the various loans or not. I, however, agree with my brother Desai J. that in view of the statement of Smt. Pratap Dei the loans were taken by Smt. Bittan Bibi alone though the actual transactions were at times through Kailash Nath or Seoti Bibi and Manno Bibi. The liability of Kailash Nath to pay the amounts borrowed by his mother depends on the effect of the letter EX. 14 written by Kailash Nath alone with the other aforesaid persons. In this letter these persons stated that they had borrowed the various sums, that they had promised to pay the amounts on insistent demands but had been unable in spite of best efforts to pay anything, that interest was increasing day by day