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A.S.S.R. St. Veerappa Chettiar vs J.V. Pirrie And Anr. on 9 November, 1939

The present is a Simple case which is not in any way complicated by considerations whether the debt on one side is an individual debt and on the other side either a joint debt or a debt in the representative capacity or of some other different character. See for instance, -- 'Nur Husan v. Mt. Ghulam Zobra', AIR 1922 Lah 222 (D); -- 'Alliance Bank of Simla v. Mohan Lal, AIR 1927 Lah 228 (E); -- 'Verappa Chettiar v. J. V. Pirrie', AIR 1940 Mad 436 (F) and --'Travancore N. & Q. Bank Ltd. v. Cyril Gill and John Stanley Goodwin', AIR 1941 Mad 622 (G). In fact, the above cases themselves clearly show that in a case where there are reciprocal demands available by one party against the other in the same capacity, it is a clear case of mutual dealings in which a Set-off is a matter of course. The case in -- 'Sundara-varadan v. R. Narasimha Chari', AIR 1940 Mad 266 (H) is also a clear authority in favour of this position.
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