BALASUBRAMANIA RAGHUNATHA RANGASWAMI SINGAPULIAR Vs. S T NAGAPPA CHETTIAR ALIAS CHOCKALINGA CHETTIAR (SINCE DECEASED) NOW REPRESENTED BY S T MUTHIAH CHETTIAR

JUDGEMENT

(1.) This is an appeal from a judgment and order of the High Court of Judicature at Madras dated 22nd March 1945, which varied a judgment and order of the Court of the Subordinate Judge of Tanjore dated 15th December 1942.

(2.) The only matter for consideration in the appeal is the correctness or otherwise of the accounts of a receiver as a preliminary to his discharge following upon the final determination of the dispute between the parties to the litigation.

(3.) It is well established that in matters relating to accounts the Board will determine any question of principle involved but will not consider mere items of account : see Practice Note in 69 IA 172. The present appeal appears to involve no question of principle.