GUPTA, J. :- This revision, under Section 115, Civil Procedure Code is before us in consequences of an order of reference by brother Asthana by reason of the fact that brother Asthana was of the opinion that there was controversy on the question whether the English common law principle that the debtor must seek the creditor was applicable to India. After hearing learned counsel for the parties at some length we are of opinion that it is not necessary for us to record any opinion on the question whether the said principle, as a pure principle of law, is or is not applicable in India, because, for the purposes of this revision it does not appear necessary to do so. In our opinion this revision must fail for the reasons which follow.

2. In order to appreciate the controversy the necessary facts may now be set forward. The plaintiff is a firm carrying on business at Kalpi in the district of Jalaun, whereas the principal defendant is a firm carrying on business at Allahabad. There is no controversy that transactions by way of sale of goods by the plaintiff to the defendant had taken place and moneys were due from the defendant to the plaintiff. Accounts were gone into between th