JUDGMENT

1. This is an appeal from a final decree passed by the learned Subordinate Judge of Aligarh in a suit for accounts. The grounds of appeal are:

That the amount of profits alleged to have been recovered by the defendant between the years 1904 to 1907 as fixed by the Commissioner who took accounts was excessive.

2. That the defendant was wrongly refused credit for three items:

(a) of Rs. 2791.

(b) of Rs. 1505 and

(C) of Rs. 608-10.

(3) That the defendant was not liable to pay interest on the taking of accounts and he was wrongly saddled by the lower Court with the payment thereof.

2. The ground of appeal No.5, was abandoned.

3. As regards the calculation of profits of the two markets which it is now decided was received by the defendant we think that the Commissioner has correctly assessed them. The Commissioner did not trust for valid reasons the account books produced by the defendant and his opinion was that the safest way of assessing the income for the period from 1st January 1904 to 30th April 1907 was to apply the average of eight months from May to December 1907. This is as good a way of valuing the profits as any other that may be suggested. We, therefore, affirm the finding