Shiv Dayal, J.

This second appeal under Section 100 of the Code of Civil Procedure code arises out of a suit instituted by the Respondent against the Appellant for rendition of accounts.

The Plaintiff's case as stated in the plaint was that in Samvat 2002 the Plaintiff dealt in purchasing and selling of Ghee, Sugar, Cotton etc. through the Defendant as his commission agent; that the Defendant did not furnish accounts in spite of repeated demand by the Plaintiff and that afterwards the Defendant sent to the Plaintiff a statement of account but the same was not correct. The defence was that the Plaint was vague; that the statement of accounts which had been sent by the Defendant to the Plaintiff was correct and that whatever amount had been found due to the Plaintiff had been remitted to him by a cheque dated 2nd August 1949. In the pleadings both the Plaintiff and the Defendant have been described as firms, but it appears that the Plaintiff Keshrimal is the sole proprietor of his business carried in the name and style of "firm Keshrilal Moolchand;" likewise, Badrilal is the sole proprietor of his business named and styled as Ramlal Ramchandra.

The trial Judge held that the Plai