To review the.relevant facts: the "M.M. Ipoh properties" which were allotted to Meyyappa (1) at the partition in 1940 became on the birth of Chettiappa, Properties of a coparcenary, and it is common ground that Chettiappa acquired a share in the income which Meyyappa (1) received from the M.S.M.M. firm: the "M.M. Ipoh properties" were,used in a trading venture and were managed by the M.S.M.M. firm the selling agency was common between M.S.M.M. firm and "M.M. Ipoh": the stocks and expenditure of the M.M. Ipoh firm were not ;separately determined and common books of account were maintained for the management of the M.M. Ipoh properties and the M.S.M.M. firm dealings.