14 February 1977
Supreme Court
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JASRAJ INDER SINGH Vs HEM RAJ MULTAN CHAND

Bench: KRISHNAIYER,V.R.
Case number: Appeal Civil 2208 of 1968


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PETITIONER: JASRAJ INDER SINGH

       Vs.

RESPONDENT: HEM RAJ MULTAN CHAND

DATE OF JUDGMENT14/02/1977

BENCH: KRISHNAIYER, V.R. BENCH: KRISHNAIYER, V.R. GUPTA, A.C.

CITATION:  1977 AIR 1011            1977 SCR  (2) 973  1977 SCC  (2) 155  CITATOR INFO :  R          1979 SC 102  (14)  R          1979 SC1436  (3,5)

ACT:          Partnership  Act--Rendition of accounts--Plaintiff had  two         shops  at different  places--Defendant had dealings at  both         places--Plaintiff  claimed account of  one shop without  set         off from the other--If set off permissible.          Jurisdiction of High Court--Remand order--Nature  of--Lower         Court, if bound by directions in remand order.

HEADNOTE:             The  appellant  (Plaintiff) had two shops,  one  in  his         village and the other in a city.  The respondent (defendant)         had dealings of various kinds with the appellant at both the         places.   The plaintiff filed a suit claiming a certain  sum         representing the net balance due to him from the  respondent         (defendant)  on the village account.  The defendant  on  the         other  hand  claimed that, had the city account  been  taken         into  account, it was he who would be entitled to  a  larger         sum  from  the plaintiff.  The plaintiff  claimed  that  the         accounts  of  the village and city should not be  mixed  up.         The trial Court held that, though the shops were located  at         different places, they were owned by the same person and  in         equity  and law, set off was Permissible and it  accordingly         granted a decree.             On  the  plaintiff’s appeal, the High  Court  held  that         rendition of city accounts was illegal and remanded the case         to the trial Court.  On remand, the   trial Court held  that         while  the plaintiff was right in his demand  vis-a-vis  the         village  shop  the defendant was entitled to a  certain  sum         from the city account and awarded a decree to the  plaintiff         m respect of the net balance.             In  appeal,  the High Court held that after  remand  the         trial  Court  had   no jurisdiction to look  into  the  city         accounts  as a whole and on account of a misapprehension  of         the observations of the remand order, an illegal decree  had         been passed in favour of the plaintiff.         Restoring the trial Court’s order,             HELD:  The true nature of the action in this case was  a         suit on account to: the sum due on striking a balance.  That         itself was the cause of action. [981E]

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           1.  The trial Court’s view that the entirety of  account         in  the  two shops could be viewed as a composite  one,  was         sound.  The parties are the same.  There was only one person         who  owned  the two shops and it is wrong  to  construe  the         situation  as  if  there were two  juristic  entities.   The         defendant who dealt with the plaintiff in the two shops  was         the  same  person.  The dealings were either in one  or  the         other  shop.  The artificial dissection of the  transactions         could  not  square  up with the reality  of  the  situation.         [981C-D]           In  the instant case there was no misapprehension  on  the         part of the trial Court of the observations made by the High         Court in its remand order.  While directing remand, the High         Court ordered that issue No. 6, namely, whether on making an         account  of  the two shops of the plaintiff  the  defendants         were  entitled   a set off and thereafter to  certain  sums,         should be decided by the trial Court. The trial Court  natu-         rally  took the view that the High Court having  ordered  an         adjudication  of the issue, vested it with  jurisdiction  to         enquire  into the  city accounts in toto and pass a  decree.         If  the village and city accounts had to be gone  into,  the         decree passed was correct.  [980G-H]             2.  Order 8, rule 6 CPC deals with a specific  situation         and  does  not prevent the Court. where the facts  call  for         wider relief, from looking into the accounts in both  places         to do ultimate justice between the parties.  [981-H]          974             3.  (a) After remand by the High Court, the  subordinate         Court is bound by the direction of the High Court, the  same         High  Court hearing the matter on a second occasion  or  any         other  Court  of co-ordinate authority hearing  the  matter,         cannot  discard the earlier holding.   Both a finding  in  a         remand  order  cannot bind a higher Court when it  comes  in         appeal before it.-[982A-B]             (b)  The remand order by the High Court is a finding  at         an interreed are stage of the same litigation. When it  came         to  the  trial  Court and escalated to the  High  Court,  it         remained the same litigation. The appeal before the  Supreme         Court is from the suit as a whole and, therefore, the entire         subject  matter  is available for  adjudication  before  the         Supreme Court.  [982C-D]             (c) The circumstance that the remanding judgment of  the         High Court was not appealed against, assuming that an appeal         lay therefrom, cannot preclude the appellant from  challeng-         ing  the correctness of the view taken by the High Court  in         that judgment.  [982E]         Lonankutty v. Thomman [1976] 3 S.C.C. 528, followed.

JUDGMENT:             CIVIL  APPELLATE  JURISDICTION:  Civil   Appeals    Nos.         2208, 2209 of 1968.             From  the  Judgment  and  Decree  dated  the   10th/llth         August.  1965  of the Bombay High Court  (Nagpur  Bench)  in         First Appeal Nos. 120 and 123 of 1965.         S.T. Desai, D.N. Mishra and B.N. Mohta, for the appellant         M.N. Phadke, .4. G. Ratnaparkhi, for respondent.         The Judgment of the Court was delivered by             KRISHNA  IYER, J.--The two appeals, measured  by   their         legal  merits or factual dimensions, may. not justify  their         longevity  from June 23, 1949 to February  1977--the  former         being the date of birth of the suit and the later the termi-         nation,  at  long  last, of the cases in  this  Court.   The         subject  matter  is a relatively small  money  claim  which,

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       perhaps, is less than the amount each side has spent on  the         forensic  scrimmage.  Before,  we narrate   the  facts   and         discuss  the law, we permit ourselves a  pensive  reflection         about  our processual justice.  If we (law-makers  and  law-         yers) tarry any longer to forge a speedy and radical  juris-         prudence  of  remedies-in-action,  the  long quest  for  the         fruits  of  rights may tempt suitors  into  the  traditional         quagmire  of processual legalistics where  from  extrication         may prove an expensive futility.  The story which  hopefully         comes  to.  a  close with this judgment, among  many  others         like  this, bears testimony to the crying need  for  serious         reform--not  oblique  by-pass---of  the court-system  by  an         aware  legislature,  lest the considerable  social  cost  of         pursuing  judicial remedies stultify and disenchant  seekers         of  legal justice.  The facts, when unfolded, will  validate         this obiter intended to alert the law-maker.             The  High  Court, thanks to the then rule  of  valuation         under Art, 133 (1)(a) of the Constitution, granted a certif-         icate  of fitness.  The appellant plaintiff, as kartha of  a         joint  Hindu family, Was running a business in the name  and         style of Jasraj Inder Singh with two shops,         975         one  in Khamgaon and the other in Bombay.  (The  trade  name         for   the   Bombay  Shop  was   slightly   different.)   The         respondent-defendant  had  been  having  dealings  with  the         plaintiff at both places between October 1947 and May  1948.         The  accounts  between the parties fluctuated from  time  to         time, since deposits, advances, withdrawals and  entrustment         of  silver, castor, cotton and the like for sale  as  agents         and  crediting  the prices in the accounts  were  a  running         feature of the mutual dealings.  The plaintiff isolated  the         transactions which took place in Khamgaon and brought a suit         claiming  a sum of Rs. 11,401-7-9 which represented the  net         balance due on the Khamgaon khata to him from the  defendant         on  May 12, 1948.  Interest was also demanded on an  alleged         agreed rate.  It is noteworthy that the plaintiff’s  initial         folly as Shri Desai, for the appellant frankly admitted, was         in excluding from the suit claim the amounts due one way  or         the  other  from  the Bombay branch of  the  business.   The         contracting parties were identical, the dealings were  simi-         lar  and on any fair basis either could get from  the  other         the net amount legally due from both the shops together. But         legal sense and commonsense were abandoned by the  plaintiff         out  of  the oblique motive of claiming a  larger  sum  than         would  be  due  in case a joint balance  was  struck.   This         dubious device, as will be seen presently, has backlashed on         the  plaintiff  whose disaster in the High  Court  has  been         largely courted by this motivated cleverness.  To revert  to         the  litigative  narrative, the defendant urged  in  defence         that   the demand was untenable since he bad  deposited  six         bars of silver with the Khamgaon shop of the plaintiff to be         sold  through  his  Bombay branch and if the  sale  proceeds         thereof  were  taken into account in the  Khamgaon  khata  a         larger  sum would be due to him.  (We bypass, for  the  time         being, the fight over this claim being a set-off under order         VIII,  rule 6 C.P.C., or a counter-claim in the nature of  a         substantive relief for the balance).  This counter-claim was         met  by the plaintiff in an additional pleading  wherein  he         urged  that  the sale of silver bars was a  matter  for  the         Bombay  shop  and should not be mixed up with  the  Khamgaon         dealings which were the basis of the action.  What falls for         regrettable comment is that even at this stage the plaintiff         did  not invoke the obvious argument that the  Khamgaon  and         the  Bombay shops both belonged to the same owner and  since         the  transactions  were between the same parties (in differ-

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       ent  places though) when a suit for (or on)  final  accounts         were  filed, all the items in the twin places should  figure         in the resultant decree.  If this straight-forward plea were         taken the facts tend to show the plaintiff would still  have         got a decree, may be for a lesser sum.  Oftentimes, obdurate         legal  obscruantism  of litigants, leads to  protraction  of         proceedings,  projection of intricate procedural  punctilios         and the phyrric processual victory forensically won being  a         potent  source of perverting truth, draining  resources  and         undoing  justice.  This sombre scenario of the case we   are         deciding  proves  how on account of the correct  curial  ap-         proach  being blinded by the cantankerousness of the  plain-         tiff, conveniently concurred in by the other side,  revision         and  appeal,  remand and appeal, and  attendant  decades  of         delay and disproportionate litigative  spending by both  and         two friendly businessmen, thanks to this feud, turning  into         foes, followed  at once a disaster to both and detriment  to         the  business  community.  And some  pre-trial  conciliation         activism by the court at an         976         early stage might well have sorted out the dispute, bettered         their  relations  and  pre-empted  this  cock-fight.   Doing         justice  is a noble behest which blesses all;  deciding  the         lis within a judicative pyramid, provocative of appeals  and         revisions,  bleeds both and unwittingly incites the.  bitter         persistence  in  the struggle to win (and lose 1).   We  are         courts  of justice guided by law and the signature  tune  of         the  indicature  is Fiat Justitia.  We gently suggested,  in         this  spirit, whether the parties would be disposed to  com-         pose their quarrel.  Counsel as often happens, constructive-         ly helped, but the purchase of peace at this late stage  was         difficult  and  we  gave up.   Of  course,  adjudication  on         the .law and the facts cannot and shall not be influenced by         this extra-curial excursion.             We  pick up the story of the suit where we left it.   In         the  dog-fight  that followed, a question of  court-fee  was         raised and decided.  That was taken up to the High Court and         returned.   A preliminary decree for accounts of the  Bombay         khata  was passed and that too leapt to the High  Court  re-         sulting in a remand, fresh issues and so on.  Then a  decree         was  passed  and  both sides challenged  it  in  appeal  and         crossobjections and the last lap of the tiring race is  this         court  where the vanquished plaintiff is the appellant.   We         proceed to decode the justice and the law of the cause.             We may state that the plaintiff’s obstinate attitude  in         treating the Bombay shop and Khamgaon shop as two  different         persons  each  being entitled to sue the  defendant  without         reference  to the amounts due to the latter from the  former         in inter-connected business dealings  is a legal fallacy and         cute perversity.  However we may repeat  that the  defendant         also  proceeded  on that ’shop autonomy’  theory  but   only         urged that the silver bars were wrongfully omitted from  the         Khamgaon khata.  Shops are not persons although suits may be         filed  in  trade names.  The trial court took a  commonsense         view  in commingling the business account of the  same  par-         ties.  This was good law.  A plurality of shops owned by the         same person does not proliferate into many shop-persons.  At         an  intermediate  stage of the many  involved  interlocutory         skirmishes, the plaintiff did allege:                             "The  alleged silver bars were  sold  by                       the  defendant Suwalal through the said Bombay                       shop  and naturally the sale proceeds of  that                       quantity of silver are credited in the defend-                       ant’s  Khata in the Bombay shop.   The  plain-                       tiff,  therefore in reply to  the  defendant’s

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                     claim of Rs. 17000/- has to file the  extracts                       of accounts of the Bombay shop to put the full                       picture of transactions before the court.   As                       the   Bombay  shop shows the  balance  of  Rs.                       4535-12-0 as due to  the defendants, the  said                       fact has been so mentioned by the plaintiff in                       his statement."             In passing, we may mention that the counter-claim led to         a  demand  for court-fee and the High  Court  affirmed  this         order  but  reduced the sum on which such fee  was  payable.         Later, issues were framed by the trial Court which reflected         the  integrated nature of the dealings between the two  par-         ties in the shops at Khamgaon and Bombay.  The         977         learned  District  Judge, not obsessed by  the  wrong-headed         pleadings,  took the view that the shops, though located  at         different  places,  were owned by the same  family  and  the         claims were so inter-connected that, in equity and law,  set         off   was   permissible  and  the  net  sum   due   to   the         plaintiff--less  than  what he had sued for--should  be  de-         creed.  We  may mention the relevant issues  framed  at  the         first  round  even here since we may have to refer  to  them         later  when  dealing with a supportive  submission  of  Shri         Phadke for the defendant.  Issues 5 and 7 may be  reproduced         here:                          "5.  Whether  the Bombay &  Khamgaon  shops                       owned  by plaintiff’s partners are so connect-                       ed with each other that a composite account of                       the  entries in the two shops can be  made  by                       the Defendants ?                                     *          *        *        *                           7. Whether on making an account of the two                       shops of the Plaintiff of Bombay and Khamgaon,                       the  Defendants  are  entitled  to  a  set-off                       thereafter to a sum of :--                             (a)  Rs.  17,000/-  as  claimed  by  the                       Defendants or to a set-off.                       (b) Rs. 4,535-12-0 as stated by the  Plaintiff                       ?"                       Later, amended pleadings led to amended issues                       of which issues 4 to 6 are meaningful and  are                       set out below with the findings thereon;                          "4.  Whether the Bombay and Khamgaon  shops                       owned by plaintiff’s partners are so connected                       with  each other that a composite  account  of                       the  entries in two shops can be made  by  the                       defendants                                   ?                       --Yes                       5.  (a)  Whether  a sum of  Rs.  44,697/10  is                       debited to the                       defendants in the account of the Bombay shop ?                       --Yes .                       (b)  Are  these entries proper and  correct  ?                       ---Yes.                       (c)        And        in        time         ?                       ---Yes.                           6. Whether on making an account of the two                       shops of the plaintiff of Bombay and  Khamgaon                       the  defendants are entitled to a set-off  and                       thereafter to a sum of--                             (a)  Rs.  17,000/-  as  claimed  by  the                       defendants     or     to     a     set     off                       --No.                       (b) Rs. 4,535/12/- as stated by the  plaintiff                       ?--Yes.

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           The plain fact emerges that the two parties were  having         dealings with each other, that the dealings in Khamgaon  and         Bombay were inter-related and not totally different transac-         tions,  dissociated in nature and divorced in  period.   The         trial  judge treated the totality of transactions as a  com-         posie account and the suit as one on accounts. He ’  granted         a decree on these terms         978                             "The  Plaintiff shall render an  account                       of the Bombay shop to the defendant, who shall                       be  entitled  to  falsify  and  surcharge.   A                       preliminary  decree for accounts  under  order                       20,  rule  16 CPC shall be  drawn  up.   After                       making  an account and the  necessary  adjust-                       ment, the eventual liability inter se shall be                       determined.  Costs shall abide the result."         The plaintiff appealed and the defendant filed  cross-objec-         tions. After a ’study of O.8, r. 6 CPC, the High Court  felt         that the Bombay accounts should not have been gone into  and         the defendant’s claim by way of set off alone was  available         for  adjudication.  Since it had been held that  the  silver         bars were an item in the Khamgaon shop accounts, the  direc-         tion  for rendition of the Bombay account was illegal.   The         Court observed:                             "The  learned  lower Court was  thus  in                       error in converting the claim of set off  into                       a  claim for rendering accounts by the  plain-                       tiff to the defendants in respect of the deal-                       ings made in the Bombay shop.  The lower Court                       was bound in terms of Order 8 Rule 6, to treat                       this  claim  of set off as a  money  claim  in                       respect of the ascertained amount and to  find                       whether such amount was due to the  defendants                       from plaintiff.  If such amount was found  due                       to the defendants from the plaintiff, then the                       defendants  would be entitled to set off  that                       amount as against the claim of the plaintiff.                             The  decree  as passed  by  the  learned                       lower  Court  will, therefore, have to be  set                       aside.  It is necessary for the trial Court to                       decide  as  to,  what amount was  due  to  the                       defendants  from the plaintiff. The issue  was                       framed  and  parties have led  evidence.   The                       tower  Court  shall  decide  the  issues  left                       undecided for final decree.  The learned lower                       Court will decide whether it is proved on  the                       facts that the defendants have to recover  Rs.                       17,000/- from the plaintiff, and if so  found,                       will  adjust the eventual liability inter  se,                       and if it is found that any of the parties has                       to recover any amount from the other, a decree                       should be accordingly passed...                             The case is, therefore, sent back to the                       trial Court who will decide as to what  amount                       is  due to the defendants from the  plaintiff.                       Thereafter whatever amount is found due to the                       defendants  shall  be  adjusted  towards   the                       proved  claim of the plaintiff in  respect  of                       the  deposits in the Khamgaon shop. The  Court                       shall pass a decree in favour of the party  in                       whose favour the. balance will be found due."         It is true that the High Court’s  observations inhibited the         Bombay  accounts being generally reopened but when the  case         was remanded for fresh decision, the trial Court, apparently         pressed  by the injustice of amputating the composite  deal-

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       ings, went on to hold that while the plaintiff was right  in         his  demand vis-a-vis the Khamgaon Khata, the defendant  was         entitled to a sum of Rs. 4,535/12/- from the Bombay accounts         and awarded to the plaintiff a decree for the net balance of         979         Rs. 7,464/4/-.  This he did in purported compliance with the         High  Court’s  direction.   He was bound by it  and  to  act         contrary  to a higher court’s order is to be  subversive  of         the discipline that the rule of law enjoys in our hierarchi-         cal justice system.  The trial Judge, in recording  findings         on all the issues, did a comprehensive  investigation of the         Bombay  accounts since the silver bars,  although  entrusted         to  the  Khamgaon shop,. were sold in   Bombay  and  rightly         credited in the Bombay Khata.             To pick out a single true item which had been inextrica-         bly  got enmeshed in the skein of entries and  cross-entries         was  to tear up the fabric of the whole truth.  In  a  finer         sense, harmony is the beautiful totality of a whole sequence         of  notes and the concord of sweet sounds is  illtuned  into         disjointed  discord if a note Or two is unmusically cut  and         played.   Truth,’ like song, is whole and half-truth can  be         noise:  Justice  is  truth, is beauty and  the  strategy  of         healing injustice is discovery of the whole truth and harmo-         nising  human relations.  Law’s finest hour is not in  medi-         tating  on abstractions but in being the delivery  agent  of         full fairness.  This divagation is justified by the need  to         remind  ourselves that the grammar of justice  according  to         law  is not little litigative solution of isolated  problems         but resolving the  conflict in its wider bearings.             Let us pick up the threads of the litigation.  Even  the         interrogatories  served  and the answers  elicited  made  it         clear  that  while  there were two shops  in  two  different         venues, the dealings between the plaintiff and the defendant         were  closely connected--rather, integrated. That  furnished         the justification for the trial Judge to examine the  Bombay         accounts  between  the parties and he came  to  the  factual         conclusion:  ’I see absolutely no reason to doubt  the  cor-         rectness  of any of the entries in these extracts of  plain-         tiffs account book (exht. P-23).  I answer issues 5 (a)  and         (b)  in the affirmative.  Ex. P. 23 contains on  the  credit         side the sale proceeds of defendant’s silver which was  sold         in Bombay.  A plea had been feebly raised by the  defendants         that some of the items in the Bombay account were barred  by         limitation  and  the plaintiff could not  claim  credit  for         them.   This plea was also examined by the trial  Court  and         negatived with the observation: ’I hold that in view of  the         credit and debit entries in Ex. P. 23 all the debit  entries         were within time at the material period. I answer issue 5(c)         in the affirmative’.             Thus  there was no denial of fairness in the  trial  be-         cause  the  Bombay accounts in their entirety  were  put  in         issue, and focused on by both sides in the evidence followed         by appropriate findings.  The upshot of this process was, in         the  language of the trial Court:  ’Thus all things  consid-         ered  plaintiff  is  entitled to  Rs.   12,000/-  minus  Rs.         4,535/12/-  i.e.,  Rs. 7,464/4/- from the  defendants’.  The         court  denied  costs to both since neither came  with  clean         hands.   Both sides were guilty of not playing cricket  and,         in this game of over-reaching each other, the Court’s penal-         ty  is denial of costs.  This rule was adopted by the  trial         Court.         980             When  the case went up in appeal, the High Court  harked         back to the order of the Nagpur Bench in the same case in  a         revision filed against the order of payment of court-fee for

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       the counter-claim.  It is true the High Court had then  held         that only a specific sum relating to the sale of silver bars         was  the basis of the counter-claim and the entire  accounts         of  the Bombay shop was not at large before the Court.   The         High Court referred again to the decree first passed by  the         trial Court to render an account of the Bombay  shop to  the         defendant  on  the footing that the accounts in  Bombay  and         Khamgaon  were so interconnected as to warrant  a  composite         understanding  of  the entries in the two shops.   This  ap-         proach  of the trial  Court in passing a preliminary  decree         for rendition of accounts was set aside by the High Court in         appeal  at  the first round on the score that the  plea  the         defendant  was  confined to one of set off under O.8,  r.  6         Therefore, argued the High Court,                             "A  mere liability to account cannot  be                       an  answer by way of set off to the  claim  of                       the  plaintiff.   In fact, the  defendants  in                       their written statement, claimed by way of set                       off  such  ascertained  sum  of  money  which,                       according  to, them, was Rs. 17,000/-.  It  is                       because  such  ascertained sum was claimed  by                       way of set off that the claim was  entertained                       for    investigation  by  the  lower    Court.                       Therefore,  the only question that was  before                       the  learned lower Court was to find out  what                       amount  was  due  to the  plaintiff  from  the                       defendants  in  respect  of  the  deposits  of                       amounts made in the Khamgaon shop and also  to                       find out what amount was due to the defendants                       from  the plaintiff in respect of  the  silver                       transactions  made in the Bombay   shop.   The                       question  of rendering accounts by the  plain-                       tiff to the defendants could not arise on  the                       facts of the case."             The  remand order was undoubtedly binding on  the  lower         Court  and had directed a limited enquiry and passing  of  a         decree  ’in favour of the party in whose favour the  balance         will  be  found due’.  The High Court held  that  after  the         remand  the learned trial Judge had no jurisdiction to  look         into  the Bombay accounts as a whole  and on account of  the         misapprehension  of the observations of the remand order  an         illegal decree had been passed in favour of the plaintiff.             What  was the misapprehension about?  While directing  a         remand, the High Court ordered that issue 6 should be decid-         ed by the trial Court and this issue has been set out earli-         er by us.  Naturally, the trial Court took the view that the         High  Court, having ordered an adjudication of issue no.  6,         vested  it with the jurisdiction to enquire into the  Bombay         accounts  in taro and pass the decree that woe have  already         indicated,  viz.,  a  deduction of the surplus  due  to  the         defendant  from the Bombay accounts from the amount  due  to         the  plaintiff from the defendant according to the  Khamgaon         accounts.   The  arithmetic is not in dispute  and,  indeed,         while both the counsel have taken us through the evidence in         the case we are satisfied that if both the Khamgaon and  the         Bombay accounts had to be gone into,             981         the decree passed was correct both regarding the quantum and         on  the  issue of limitation.  This we affirm  because  Shri         Phadke  had  feebly pressed before us that in any  case  his         client  should be given a fresh opportunity to make out  his         case regarding the various entries in the Bombay Khatha.  We         are not satisfied that the defendant has not had a full  say         and   we  are   therefore  disinclined to   accede  to  this         request.

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           The  surviving question before us is whether it  was  in         order for the trial Court to have investigated the  accounts         in  the  two  shops together as if  they  were  transactions         between the same two persons or whether the remand order  of         the  High  Court at the first round had lettered  the  trial         Court’s  hands in doing justice in this  comprehensive  way.         The suit is for a sum due on accounts.  The parties are the         same.  There are two shops belonging to the same owner.  The         return of the income from the two shops, for income-tax pur-         poses, is a consolidated one.  In short, there was only  one         person  who owned two shops and it is wrong to construe  the         situation as if there were two juristic entities or  person-         al. Secondly, the defendant, who dealt with the plaintiff in         the two shops, was the same person.  He had no dual  charac-         ters  to  play.  The dealings were either in one or  in  the         other shop.  They were business dealings between  two  busi-         nessmen, during the same period, and even inter-related,  to         such  an extent that sometimes advances were made  from  one         shop and realisations were made in the other shop.  In short         an  artificial  dissection of these transactions  could  not         square  up with the reality of the situation.   Shri  Phadke         urged  that  one contract was one transaction and a  set  of         contracts  need  not be necessarily brought up in  the  same         action  between the same parties. We consider that the  true         nature of the action here is a suit on accounts for the  sum         due  on  striking a balance.  That itself is  the  cause  of         action.   Such a suit is not unfamiliar and such a cause  of         action may be made up of various minor transactions.  Viewed         at  the  micro-level  each may be a  single  contract.   But         viewed  at  the macro-level as a suit on accounts, it  is  a         single  cause  of action.  If the present action is  one  on         accounts  and  if the various entries in the  two  shops  at         Khamgaon and Bombay involve transfusion of funds and  goods,         there  is  no reason why we should not accept as  sound  the         approach   made  by the  trial Court that  the  entirety  of         accounts  in the two shops should be viewed as  a  composite         one.  It reduces litigation; it promotes the final financial         settlement as between the parties it has the stamp of reali-         ty.  Otherwise it  would  be  an  odd  distortion to   grant         a   decree for the plaintiff  for, say Rs, 10,000/-  on  the         strength of the  Khamgaon accounts while he owes.the defend-         ants  Rs. 50,000/- according to the Bombay accounts.   Order         8, rule 6, CPC deals with a specific situation and does  not         prevent  the Court, Where the facts call for  wider  relief,         from looking into the accounts in both places to do ultimate         justice between the parties.  Procedure is the. handmaid and         not  the mistress of justice and, in this spirit, the  trial         Court’s adjudication cannot be faulted.             Be that as it may, in an appeal against the High Court’s         finding,  the  Supreme Court is not bound by what  the  High         Court might have         982         held  in  its remand order.  It is true that  a  subordinate         court  is bound by the direction of the High Court.   It  is         equally  true that the High Court, hearing the matter  on  a         second occasion or any other court of co-ordinate  authority         hearing the matter cannot discard the earlier holding, but a         finding in a remand order cannot bind a higher Court when it         comes  up in appeal before it.  This is the correct view  of         the  law,  although  Shri Phadke  controverted  it,  without         reliance  on  any authority.  Nor did Shri S  T  Desai,  who         asserted this proposition, which we regard as correct,  cite         any  precedent of this Court in support.  However, it  tran-         spires that in Lonankutty v. Thomman(1) this proposition has         been affirmed.  Viewed simplistically,  the remand order  by

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       the High COurt is a finding in an intermediate stage of  the         same litigation.  When it came to the trial court and  esca-         lated  to the High Court, it remained the  same  litigation.         The  appeal before the Supreme Court is from the suit  as  a         whole and, therefore, the entire subject matter is available         for  adjudication before us.  If, on any other principle  of         finality statutorily conferred or on account of res judicata         attracted  by a decision in an allied litigation the  matter         is concluded, we too are bound in the Supreme Court.  Other-         wise, the whole lis for the first time comes to  this  Court         and  the High Court’s finding at an intermediate stage  does         not  prevent  examination  of the position of  law  by  this         Court.    Intermediate stages  of the litigation and  orders         passed  at those stages have a provisional  finality.  After         discussing  various aspects of the matter,  Chandrachud  J.,         speaking for the Court in Lonankutty (supra) observed:  "The         circumstance  that  the   remanding  judgment  of  the  High         Court was not appealed against, assuming that an appeal  lay         therefrom,  cannot preclude the appellant  from  challenging         the correctness of the view taken by the High Court in  that         judgment."  The contention barred before the High .Court  is         still  available to be canvassed before this Court  when  it         seeks to pronounce finally on the entirely of the suit.             Shri  Desai cited before us the decision of the   Bombay         High Court, in Ratanlal(2), as Fart of his argument.  There-         in it  is laid down that a remand order will not operate  as         res judicata and preclude the remanding court from reopening         it at the subsequent stage of the same continuing proceeding         when  the  law underlying the remand  order  is  differently         interpreted by a larger Bench or by the Supreme COurt.  Such         an order or finding recorded at the stage of remand  happens         to  be interlocutory and cannot terminate the cause  finally         so that when the  litigation comes up before the   remanding         court, the previous remand order would ordinarily be conclu-         sive  and binding like any other interlocutory  order.   But         exceptions  there  are where a re-consideration of  such  an         order is necessitated either by discovery of fresh matter or         of unforeseen development subsequent to the order or  change         of  law  having retrospective effect.  We do  not  make  any         comments  on  this argument of Shri Desai and  leave  it  at         that.         (1) [1976] 3 S.C.C. 528.         (2) (1975) Mah. L.J. 65.         983             The trial Court’s judgment has therefore to be restored.         It accords with justice and with law.  There will thus be  a         decree in favour of the plaintiff in a sum of Rs. 7,464/4/-.         Even  truthful  cases  urged  through  unveracious  forensic         processes must be visited with the punitive curial displeas-         ure of denial of costs and discretionary interest. Here  the         plaintiff  sued for a sum of Rs. 12,000/- and gets a  decree         for less than Rs. 8,000/-.  We deny him costs for the amount         decreed  in his favour but allow costs for the defendant  to         the extent he has succeeded (viz., for Rs. 4,535/12/-).  The         equities of the situation are such, especially having regard         to  the long lapse of time and. the dubious attitude of  the         plaintiff  and  litigative prolixity, that we do  not  award         interest on the amount decreed at all.         P.B.R.                                          Appeal   al-         lowed.         984