Present: Pereira J. and De Sampayo A. J.

VALLIPILLAI v. PONNUSAMY.

Testamentary proceeding-Passing of final account-Subsequent application for judicial settlement.

There is no provision in the Civil Procedure Code for the filing of a " final account " in administration or testamentary proceedings; and where a Court had adopted a practice, the main features of which were that the executor or administrator was allowed to file a " final account " which, after notice to parties interested, was " passed " by the Court, and the estate declared closed, -

Held, that this practice could not be allowed to supersede the procedure of judicial settlement provided for by the Code,

THE facts appear from the judgment.

H. J. C. Pereira and Wadsworth, for the appellant. -There was no judicial settlement of the accounts in this case. The " passing of the final accounts, " whatever that may mean, does not have the effect of making all the disputes between the parties res judicata. There is no proper order in this case. The procedure indicated in chapter LV. of the Code was not followed.

if. A. Jayewardene (with him Elliott and Balasi