Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 4, Cited by 0]

Bangalore District Court

In Sri.C.R. Ashwin vs C.N. Revanna on 8 April, 2019

 IN THE COURT OF XVII ADDITIONAL CITY CIVIL AND
      SESSIONS JUDGE, BENGALURU (C.C.H.16)

              Dated this 8 th Day of April, 2019

                   Present: Sri. R. Ravi,
                                    B.Sc., LL.B.
            XVII Addl. City Civil & Sessions Judge.

         O.S.No. 4538/2012 & OS.No.4539/2012

Plaintiff/s in        Sri.C.R. Ashwin
OS.4538/12 :          Aged about 35 years,
                      S/o. Sri.C.N. Rudramurthy,
                      No.40, Hospital Road,
                      Bangalore- 560 001.

Plaintiff/s in        Smt. Renuka Murthy
OS.4539/12 :          Aged about 57 years,
                      W/o. Sri.C.N. Rudramurthy,
                      No.40, Hospital Road,
                      Bangalore- 560 001.

                       -Vs-

Defendant/s           C.N. Revanna
in both Suits :       Aged about 71 years,
                      S/o. Late.C.R. Nagappa,
                      No.93/13, 1st Cross,
                      Nandi Durga Road,
                      Bangalore- 560 046.

                      Managing Partner
                      M/s. Choudri Nagappa Enterprises,
                      (since dissolved)
                      No.16, Kasturba Road,
                      Bangalore- 560 001.

                      [D - By Sri. V.M., Adv.]

Date of institution of the suit                  27.06.2012
Nature of the suit                       Recovery of money
                                  2         OS.No.4538/12 & 4539/12

Date of commencement of              06.2.2014 & 12.01.2015
recording the evidence
Date on which the judgment                        08.04.2019
was pronounced
Total duration                       Years   Months    Days
                                      06        09      12


                                  (R. Ravi),
                    XVII Addl. City Civil & Sessions Judge.

                           **********

                    COMMON JUDGMENT

     By   an     order   dated   06.03.2019      one   passed   in

OS.No.4538/2012 and OS.No.4539/2012, the above cases

are clubbed together to pass a common judgment.

     Both the above said suits are for recovery of money.


    2.     The plaintiffs of both the suits and defendant are

admittedly the partners in the Partnership Firm M/s.

Choudri Nagappa Enterprises.


    3.     Though the plaintiffs of both the suits are

different still the defendant of both the suits are one and the

same.


    4.     The case of the plaintiffs of both the suits is that,

they were Partners in the Partnership Firm M/s. Choudri

Nagappa Enterprises of which C.N. Revanna, the defendant
                                3       OS.No.4538/12 & 4539/12

herein was the Managing Partner. In addition to the plaintiffs

and defendant, there were other partners of the firm. The

Partnership Firm was constituted vide Partnership Deed

dated 24-08-1978 which was subsequently reconstituted on

31-03-1995 and 01-04-1997.          The further case of the

plaintiffs is that during the subsistence of the partnership,

being the Managing Partner C.N. Revanna, the defendant

herein was in charge of all the affairs of the firm and the

entire profits/monies of the firm as well as all documents

were in his custody and possession.        Under a registered

deed of dissolution dated 31-12-2008, the said partnership

firm M/s Choudri Nagappa Enterprises was dissolved with

effect from 31.12.2008. Under the aforesaid dissolution deed

dated 31-12-2008, the defendant herein undertook to take

steps and get the accounts of the firm prepared and settle

and pay the Plaintiffs' share in the profits of the firm. As per

the terms of partnership, the plaintiff of OS.No.4538/2012

was entitled to 11% share in the profits and so also the

plaintiff of OS.No.4539/2012 was entitled to 15% share in

the profits. Accordingly, pursuant to dissolution of the firm,

the plaintiff of OS.No.4538/2012 became entitled to receive a

sum of Rs.9,88,843/-(Rupees Nine Lakhs, Eighty Eight
                                4        OS.No.4538/12 & 4539/12

Thousand, Eight Hundred and Forty Three Only) towards his

share   in   the   profits   and   so   also   the   plaintiff   of

OS.No.4539/2012 became entitled to receive a sum of

Rs.11,05,526/-(Rupees Eleven Lakhs FiveThousand Five

Hundred Twenty Six Only) towards his share in the profits.

Despite several requests made by the plaintiffs, the defendant

evaded the issue and showed no inclination to pay the said

amount due to the plaintiffs from the defendant. The

defendant illegally and high handedly appropriated the said

amounts which the plaintiffs were entitled to with the

malafide intention of causing wrongful loss to the plaintiffs

and to make wrongful gain for himself. The defendant also

did not take any steps for settlement of accounts of the

partnership firm as well as all other acts necessary to

complete the process of dissolution as undertaken by him

under the deed of dissolution dated 31-12-2008. In view of

the illegal and highhanded attitude adopted by the defendant

in refusing to pay the amounts due to the plaintiffs, the

plaintiffs got issued a Notice dated 12-07-2010 through their

advocate to the defendant and other partners calling upon

the defendant to pay the aforesaid sums to the plaintiffs

together with interest at 24% per annum and thereafter on
                                  5             OS.No.4538/12 & 4539/12

15-06-2011,     the   defendant         paid     the   said   sum   of

Rs.9,88,843/-    to   the   plaintiff    of    OS.No.4538/2012      by

executing a Cheque bearing No.514365 dated 15-06-2011

drawn on Indian Bank, Cantonment Branch, Bangalore and

so also paid the said sum of Rs.11,05,526/- to the plaintiff of

OS.No.4539/2012 by executing a Cheque bearing No.514366

dated 15-06-2011 drawn on Indian Bank, Cantonment

Branch, Bangalore. At that time, the plaintiffs called upon

the defendant to pay the plaintiffs the interest also on the

said sums from 31-12-2008 onwards when the defendant

became liable to pay the said amount to the plaintiffs. The

defendant assured the plaintiffs that he would pay the said

interest liable to be paid by him to the plaintiffs for the period

from 31-12-2008 to 15-06-2011. However, despite repeated

requests and demands by the plaintiffs, defendant is not

showing any inclination to pay the said interest amount to

the plaintiffs. In their notice dated 12-07-2010, the plaintiffs

have called upon the defendant to pay interest at 24% per

annum on the outstanding principal amounts. As stated

supra, the defendant committed default in paying the said

interest on the principal amount from 31-12-2008 to 15-06-

2011. Thus the defendant is liable to pay a sum of
                                 6       OS.No.4538/12 & 4539/12

Rs.5,93,305/- to the plaintiff of OS.No.4538/2012 towards

interest from 31-12-2008 to 15-06-2011 and so also liable to

pay    a   sum    of   Rs.6,63,315/-    to   the    plaintiff   of

OS.No.4539/2012 towards interest from 31-12-2008 to 15-

06-2011. The defendant is also liable to pay future interest at

24% p.a from the date of suit till realization. Hence the above

suits for recovery of money.


      5.   On the other hand, the defendant has filed his

written statement in both the suits and denied the averments

of the plaint as false and incorrect and further contended

that the above suits have been filed seeking to recover

interest on the amount that was due to the plaintiffs from a

Partnership    Firm    known    as   M/s     Choudri    Nagappa

Enterprises. The said firm has now been dissolved and as

such, a suit for recovery of interest from the said dissolved

Partnership Firm ought to be filed against all persons who

were the partners of the firm at the time of its dissolution. All

the partners of the dissolved partnership firm are necessary

and essential parties for the adjudication of the above suits

and this Hon'ble Court would not be able to decide the lis in

the absence of the other partners of the dissolved partnership

firm. Hence the above suits are liable to be dismissed for not
                                7       OS.No.4538/12 & 4539/12

impleading all the partners of the dissolved partnership firm.

During December 2008 all the partners of the firm decided to

dissolve the firm. Accordingly, under a deed of dissolution

dated 31-12-2008 the said Partnership Firm was dissolved

with effect from 31-12-2008. Under the said dissolution deed

it was agreed that the Managing Partner, the defendant

herein shall take steps and get the accounts of the firm be

prepared for the period 01-04-2008 to 31-12-2008 to show

the assets and liabilities of the partnership as on that date

and to ascertain the profit or loss incurred up to that date

and the same be duly audited and ascertain the stocks,

securities, actionable claims and all other assets, movable

and immovable and undertaking of the firm. It was further

agreed that the said audited account shall be signed by all

the partners of the Partnership Firm. Accordingly, the annual

accounts of the firm for the period from 01-04-2008 to 31-12-

2008 were finalised and the same was audited by the

Chartered Accountant of the said firm. As stated above, the

audited accounts of the firm needs to be approved by all the

partners of the firm by affixing their signature as per clause 2

of the Deed of Dissolution dated 31-12-2008. The plaintiffs

who were both partners in the firm, refused to sign the
                                8       OS.No.4538/12 & 4539/12

audited accounts produced before them. The defendant, in

his capacity as the Managing Partner of the firm, followed up

with the plaintiffs and requested them to cooperate for the

finalisation of the accounts of the firm. However the plaintiffs

did not cooperate or sign the audited accounts causing

unnecessary delay in closure of accounts and settlement of

amount due to partners. As per the audited and finalised

accounts of the firm, the plaintiff of OS.No.4538/2012 was

entitled to be paid Rs.9,88,843/-(Rupees Nine Lakhs Eighty

Eight Thousand Eight Hundred Forty Three Only) as his

share in the profits. On 15-06-2011, the plaintiff was paid his

dues by way of cheque and so also the plaintiff of

OS.No.4539/2012      was entitled to be paid Rs.11,05,526/-

(Rupees Eleven Lakhs Five Thousand Five Hundred Twenty

Six Only) as his share in the profits. On 15-06-2011, the

plaintiff was paid his dues by way of cheque. The plaintiffs

have accepted the amount without any demur and were

satisfied that the dues were all cleared. Further, the Deed of

Dissolution does not contain any provision/clause fixing the

liability on the defendant or the firm to pay interest to the

partners if there is any delay in making the payments. Hence,

the defendant is not liable to pay any interest as claimed by
                                 9       OS.No.4538/12 & 4539/12

the plaintiffs and accordingly prayed for dismissal of the

above suits for want of cause of action.


     6.     On the basis of the pleadings, one of my learned

predecessor has framed the following issues in both the

suits : -

Issues in OS.No.4538/2012 :

            1) Whether the plaintiff proves that, as per
               the deed of dissolution of the partnership
               firm the defendant or the firm is liable to
               pay interest to the partners if there is
               any delay in making the payments?

            2) Whether the defendant proves that the
               plaintiff       and       his       mother
               Smt.Renukamurthy did not co-operate
               and signed the audited accounts for the
               finalization of the accounts of the firm?

            3) Whether the defendant proves that the
               suit of the plaintiff is bad for non-joinder
               of all the partners of the dissolved firm?

            4) Whether the plaintiff is entitled to
               recover an amount of Rs.5,93,305/-
               from the defendant with interest at 24%
               p.a.?

            5) What decree or order?

      Issues in OS.No.4539/2012 :

            1) Whether the plaintiff proves that, during
               the subsistence of the partnership firm
               M/s Choudri Nagappa Enterprises the
               defendant was in charge of all the affairs
               of the firm and all the documents were
                              10       OS.No.4538/12 & 4539/12

             in his custody and possession and after
             dissolution of the firm the defendant had
             undertaken to take steps to get the
             accounts of the firm prepared and
             settled and pay the plaintiff his share in
             the profits of the firm?

          2) Whether the plaintiff proves that the
             defendant has issued a cheque for
             Rs.11,05,526/- on 15.6.2011 drawn on
             Indian Bank, Cantonment Branch,
             Bangalore but failed to pay the interest
             on the said amount?
          3) Whether the plaintiff is entitled to
             recover an amount of Rs.6,63,315/-
             from the defendant with interest at 24%
             p.a. from the date of suit till recovery
             being the interest on his share in the
             profits?

          4) What decree or order?

Addl. Issues in OS.No.4539/2012:-

          1) Whether the defendant proves that the
             plaintiff and her son Mr. C.R.Ashwin did
             not co-operate and sign the audited
             accounts for the finalization of the
             account of the firm?

          2) Whether the defendant proves that the
             suit of the plaintiff is bad for non-joinder
             of all the partners of the dissolved firm?

    7.    In order to prove the above issues, the plaintiff of

OS.No.4538/2012 got examined himself as PW.1 and got

marked the documents at Ex.P1 to P4 and the said plaintiff

being the GPA holder of the plaintiff of OS.No.4539/2012

further examined himself as PW.1 and also got marked the
                               11         OS.No.4538/12 & 4539/12

documents at Ex.P1 to P3. On the other hand the SPA holder

of the defendant in both the suits got himself examined as

DW.1 and got marked the documents at Ex.D1 to D3 and

thereafter the matter was posted for arguments.


    8.     And I have heard the arguments of both sides in

both the suits and perused the entire materials placed on

record.


    9.     And my findings on the above issues in both the

suits are as under:-


           OS.No.4538/2012 :

           Issue No.1: In the negative
           Issue No.2: In the affirmative
           Issue No.3: In the affirmative
           Issue No.4: In the negative
           Issue No.5: As per final order, for the following:

           OS.No.4539/2012 :

           Issue No.1: In the negative
           Issue No.2: In the negative
           Issue No.3: In the negative
           Addl. Issue No.1: In the affirmative
           Addl. Issue No.2: In the affirmative
           Issue No.4: As per final order, for the following:
                                12        OS.No.4538/12 & 4539/12

                        R E A S ON S

    10.     Issue No.1 to 4 of OS.No.4538/12 and Issue

No.1 to 3 & Addl. Issue No.1 & 2 in OS.No.4539/12 :-

Since these issues are inter-related then they are hereby

discussed commonly in order to avoid repetition of facts.


    11.     On perusal of the entire materials placed on

record by both the parties I found that it is an admitted fact

by both the parties that the plaintiffs of both the suits were

Partners in the Partnership Firm M/s. Choudri Nagappa

Enterprises of which C.N. Revanna, the defendant herein was

the Managing Partner.


    12.     It is also an admitted fact by both the parties that

the said Partnership Firm was constituted vide Partnership

Deed      dated   24-08-1978        which   was    subsequently

reconstituted on 31-03-1995 and 01-04-1997.


    13.     It is also an admitted fact by both the parties that

under a registered deed of dissolution dated 31-12-2008, the

said partnership firm M/s Choudri Nagappa Enterprises was

dissolved with effect from 31.12.2008.
                                  13         OS.No.4538/12 & 4539/12

     14.     It is also an admitted fact by both the parties that

as per the audited and finalised accounts of the firm, the

plaintiff   of   OS.No.4538/12        was   entitled   to   be   paid

Rs.9,88,843/-(Rupees Nine Lakhs Eighty Eight Thousand

Eight Hundred Forty Three Only) as his share in the profits

and accordingly the same was paid to the plaintiff by way of

cheque on 15-06-2011.


     15.     It is also an admitted fact by both the parties that

as per the audited and finalised accounts of the firm, the

plaintiff   of   OS.No.4539/12        was   entitled   to   be   paid

Rs.11,05,526/-(Rupees Eleven Lakhs Five Thousand Five

Hundred Twenty Six Only) as his share in the profits and

accordingly the same was paid to the plaintiff by way of

cheque on 15-06-2011.


     16.     Now it is the specific case of the plaintiff of

OS.No.4538/12 that the defendant is liable to pay a sum of

Rs.5,93,305/- to the plaintiff towards interest from 31-12-

2008 to 15-06-2011.


     17.     And so also it is the specific case of the plaintiff of

OS.No.4539/12 that the defendant is liable to pay a sum of
                                       14        OS.No.4538/12 & 4539/12

Rs.,6,63,315/- to the plaintiff towards interest from 31-12-

2008 to 15-06-2011.


     18.      In order to prove the above facts though the

plaintiff of OS.No.4538/12 got examined himself as PW.1 and

got marked the documents at Ex.P1 to P4, the same do not

hold any water as           first of all, the plaintiff has neither

produced the said deed of dissolution dated 31-12-2008 nor

even placed any other cogent documentary evidence to show

that there exist a provision/clause that stipulates payment of

interest for any delayed payment.


     19.      And even otherwise contrary to his pleadings and

evidence, the plaintiff of OS.No.4538/12/PW.1 himself at

page-8 of his cross-examination has clearly admitted that

there is no condition in the said deed of dissolution to pay

any interest on the delayed payment as below : " ºÀt              ¸ÀAzÁAiÀÄ

ªÀiÁqÀĪÀÅzÀgÀ°è «¼ÀA§ DzÀgÉ CzÀPÉÌ §rØ PÉÆqÀ¨ÉÃPÉA§ µÀgÀvÀÛ£ÀÄß «¸Àdð£É D

¥Á®ÄzÁjPÉ ¥ÀvÀæzÀ°è £ÀªÀÄÆzÀÄ ªÀiÁr®è J£ÀÄߪÀÅzÀÄ ¤d«z É".


     20.      And further in order to prove the above facts

though the SPA holder of the plaintiff of OS.No.4539/12 got

examined himself as PW.1 and got marked the documents at
                                         15         OS.No.4538/12 & 4539/12

Ex.P1 to P3, the same do not hold any water as first of all,

the said plaintiff has also neither produced the said deed of

dissolution dated 31-12-2008 nor even placed any other

cogent documentary evidence to show that there exist a

provision/clause that stipulates payment of interest for any

delayed payment.


     21.      And even otherwise contrary to his pleadings and

evidence,      the      SPA      holder           of    the        plaintiff   of

OS.No.4539/12/PW.1            himself        at    page-8     of     his   cross-

examination has clearly admitted that there is no condition in

the said deed of dissolution to pay any interest on the

delayed payment as below : "ºÀt                   ¸ÀAzÁAiÀÄ ªÀiÁqÀĪÀÅzÀgÀ°è «¼ÀA§

DzÀgÉ CzÀPÉÌ §rØ PÉÆqÀ¨ÉÃPÉA§ µÀgÀvÀÛ£ÀÄß «¸Àdð£É D ¥Á®ÄzÁjPÉ ¥ÀvÀæzÀ°è

£ÀªÀÄÆzÀÄ ªÀiÁr®è J£ÀÄߪÀÅzÀÄ ¤d«zÉ".


     22.      In view of the above material admission of PW.1s

of both the suits, the provisions of Law i.e., section 9, 12(b),

15, 16, 37, 46 and 47 of th Partnership Act, 1932 & Section

23, 88 of Indian Trust Act & Section 46 of the Indian

Contract Act & Section 3 of the Interest Act and so also the

ruling of 2008 (4) MHLJ 843 one relied on by the said
                               16         OS.No.4538/12 & 4539/12

plaintiffs in their written arguments are of no help to their

case.


    23.    And even otherwise on careful perusal of the

above provisions of Law and so also the above dictum of 2008

(4) MHLJ 843 one can easily make out that there exists no

provision to pay interest on the delayed payment in case of

the dissolution of a Partnership Deed.


    24.    And above all since the above said PW.1s of both

suits have clearly admitted in their cross-examinations that

there exist no provision/clause that stipulates payment of

interest for any delayed payment then it has to be held in

unequivocal terms that the above suits of the plaintiffs for

recovery of the alleged interest amount is not at all

maintainable in law.


    25.    On the other hand the defendant of both the suits

by clearly pleading and leading the oral evidence of his SPA

holder at DW.1 and further producing the said Deed of

Dissolution at Ex.D2 has clearly proved that since there exist

no provision/clause that stipulates payment of interest for

any delayed payment then the plaintiffs are not at all entitled

to any relief as sought by them.
                                 17     OS.No.4538/12 & 4539/12

    26.     In support of the above facts the defendant has

also relied upon a ruling of AIR 1966 S.C. 275 wherein the

Hon'ble Supreme Court of India has clearly held that "When

there is no usage or contract to award interest then the

party is not entitled to a decree for interest".


    27.     And in fact the pleadings of the defendant in both

the suits and so also the oral evidence of DW.1 further proved

that the suits of the plaintiffs are bad for non-joinder of all

the partners of the dissolved firm.


    28.     On the above point also the defendant has relied

upon a ruling of AIR 1965 S.C. 271 wherein the Hon'ble

Supreme Court of India has clearly held that "The suit of the

plaintiff   ought   to   be   dismissed   for   non-joinder   of

necessary parties".


    29.     And even in a ruling of 1990 (4) CCC [AP] one

relied on by the defendant it has been further held that

"Every partner of a firm is a necessary party when a

dispute arises among the partners".


    30.     It is interesting to note at this stage that though

this Court in both the suits vide Orders passed on IA.No.3
                                     18        OS.No.4538/12 & 4539/12

dated 21.07.2014 has directed the plaintiffs to implead the

other partners of the firm as parties to the above suits still

the plaintiffs have not at all taken any cogent steps to

implead the other partners of the said Deed of Dissolution as

parties and as such on this ground also the above suits of the

plaintiffs are liable to be dismissed.


     31.       And   lastly    though      there    are    some      minor

discrepancies in the oral version of DW.1 with regard to the

signing of the audited accounts by the plaintiffs, the same is

not at all fatal to the case of the defendant as the PW.1s of

both the suits at page-8 of their cross-examination has

clearly admitted the above facts as below : " ªÁ¶ðPÀ             ¯ÉPÀÌPÉÌ J¯Áè

¥Á®ÄzÁgÀgÀÄ ¸À» ªÀiÁqÀ¨ÉÃPÁVzÉ J£ÀÄߪÀÅzÀÄ ¤d«zÉ. £Á£ÀÄ ªÁ¶ðPÀ ¯ÉPÀÌ¥ÀvÀæPÉÌ

¸À» ªÀiÁr®è.    CzÀgÀAvÉ £ÀªÀÄä vÁ¬Ä ¸ÀºÀ ªÁ¶ðPÀ ¯ÉPÀÌPÉÌ ¸À» ªàiÁr®è " and

when that is so as per Section 58 of the Indian Evidence Act

the above admitted facts need not be further proved by the

defendant.

     32.       So in view of the discussion made above I am of

the opinion that since the plaintiffs of both the suits have

failed to prove that as per the Deed of Dissolution dated

31.12.2008 they are entitled to interest from 31.12.2008 till
                               19      OS.No.4538/12 & 4539/12

15.06.2011 on the delayed payment with cogent material

evidence and since the defendant of both the suits has clearly

rebutted the case of the plaintiffs and further proved that

there exists no provision/clause to pay interest on any

delayed payment in the above said Deed of Dissolution dated

31.12.2008 and further proved that the plaintiffs of both the

suits have not at all co-operated and signed the audited

accounts for the finalization of the accounts of the firm and

further proved that the above suits of the plaintiffs are bad

for non-joinder of all the partners of the dissolved firm with

cogent material evidence then the plaintiffs of both the suits

are not at all entitled to any reliefs as sought by them and

accordingly I have answered issue No.1 of both the suits in

the negative. Issue No.2 and 3 of OS.No.4538/12 in the

affirmative, issue No.2 and 3 of OS.No.4539/12 in the

negative, additional issue No.1 and 2 of OS.No.4539/12 in

the affirmative and issue No.4 of OS.No.4538/12 in the

negative.

    33.     Issue No.5 in OS.No.4538/12 & Issue No.4 in

OS.No.4539/12:- In view of the discussion made on issue

No.1 to 4 in OS.No.4538/12 and Issue No.1 to 3 & Addl.

Issue Nos.1 & 2 in OS.No.4539/12 and further holding issue
                                 20         OS.No.4538/12 & 4539/12

No.1 of both the suits in the negative. Issue No.2 and 3 of

OS.No.4538/12 in the affirmative, issue No.2 and 3 of

OS.No.4539/12 in the negative, additional issue No.1 and 2

of OS.No.4539/12 in the affirmative and issue No.4 of

OS.No.4538/12 in the negative, I proceed to pass the

following order:-

                             ORDER

The above suits of the plaintiffs of OS.No.4538/2012 and OS.No.4539/2012 for the relief of recovery of money against the defendant of both the suits are hereby dismissed.

In view of the peculiar circumstances the parties are directed to bear their own cost.

Draw a decree accordingly.

Keep the original judgment in OS.No.4538/2012 and a copy of the same in OS.No.4539/2012.

(Dictated to the Judgment Writer on computer, corrected and then pronounced by me in the open court, on this the 8th day of April, 2019).

(R. Ravi), XVII Addl. City Civil & Sessions Judge, Bengaluru.

21 OS.No.4538/12 & 4539/12

ANNEXURE List of witnesses examined for plaintiff in both the Suits:

P.W.1 C.R. Ashwin List of documents exhibited for plaintiff in OS.4538/12:

Ex.P1 Copy of Legal notice Ex.P2 Postal Receipt Ex.P3 Postal acknowledgment card Ex.P4 Statement of account from 01.04.2008 to 31.03.2012 List of documents exhibited for plaintiff in OS.4539/12:
Ex.P1          G.P.A.
Ex.P2          Copy of notice
Ex.P3          Postal receipt

List of witnesses examined for defendant in both Suits:
DW.1 C.N. Kumar List of documents exhibited for defendant in OS.4538/12:
Ex.D1 Notarized copy of S.P.A Ex.D2 Deed of Dissolution Ex.D3 Statement of account from 01.04.2008 to 31.12.2008 XVII Addl. City Civil & Sessions Judge, Bengaluru.
Digitally signed by R RAVI DN: cn=R RAVI,ou=HIGH COURT

R RAVI OF KARNATAKA,o=GOVERNMENT OF KARNATAKA,st=Karnataka,c=IN Date: 2019.04.16 10:22:04 IST