G.S. MUNNIAPPARAO Vs. ADMINISTRATOR-GENERAL OF MADRAS

JUDGEMENT

(1.) THIS appeal is brought by the 1st defendant as against the judgment and decree obtained by the respondent herein in O.S. No. 9 of 1947 on the file of the District Court, Bellary. The suit was filed by the respondent against the appellant herein and other executors under the will of one Akkappa Rao for accounts. A preliminary decree was passed on 15 -3 -1949 directing the executors to render an account of their management of the estate of late Akkapparao of Bellary from 26 -1 -1941, the date when they assumed management to 28 -3 -1945, the date when they handed over charge to the plaintiff. A Commissioner was appointed by the District Judge to examine the accounts, and he subjected a report. Objections were filed against the report by the parties and a final decree was passed by the District Judge directing the appellant herein under Cl. (1) to pay the respondent a sum of Rs. 22,891 -8 -0 with interest on Rs. 17,025 -13 -0 at 6 per cent per annum from 17 -1 -7 (date of plaint) to date of realisation and also costs. The 1st defendant has consequently preferred the appeal as against the said decree.

(2.) SRI G. Venkatrama Sastri, the learned Advocate for the appellant raised the following contentions : (1) that the payments of Rs. 4,000/ -, Rs. 2,000/ -, Rs. 7,500/ - and Rs. 100/ - made by appellant on 18 -4 -1939,25 -6 -1939, 6 -6 -1940 and 29 -8 -1941 respectively should have been duly given credit to by the Commissioner and the Court below in taking accounts; - (2) that the expenses of Rs. 1,693 -13 -0 incurred by the appellant and the other executors for the cases at Madras should have been allowed (3) that the appellant ought not to have been made liable to pay a sum of Rs. 332 -2 -0 as representing the realisations of paddy income from Illur lands; that the Court below was wrong in allowing rest prior to the date of the passing of the final decree; and (5) that counter interest should e been allowed on the sum of Rs. 10,600/ - deposited by him on 24 -11 -1950. We shall consider these questions in seriatim.

(3.) THERE are three other clinching circumstances which establish beyond doubt that the appellant's story as to payments is absolutely false. It appears from the entry marked as Exhibit A -28 (a) dated 11 -11 -1940 that a patti was sent by Akkapparao to the appellant. A few days prior to that, date, Akkapparao had debited a sum of Rs. 810/ - as being due by his son -in -law in respect of the money transactions he had with him. D.W. 10 admitted that there was a debit entry in the accounts of Akkapparao as having been incurred "for sending the patti to the appellant. Curiously, the appellant denied that he ever received such a patti. We are not inclined to accept his evidence that the patti was not received by him. We are inclined to take the view that he has deliberately suppressed the patti as it would prove beyond doubt that the payments alleged by him are not true. This aspect of, the case is discussed by the District Judge in paragraph 5 of the judgment, and we are inclined to agree with him that an adverse inference should be drawn as against the appellant for the non -production of the patti referred to in Exhibit A -28 (a).