JUDGMENT Allsop, Actg. C.J. and Mathur, J. - This appeal arises out of a suit on the basis of two promissory notes executed by two brothers, Hanuman Prasad and Mahesh Prasad. The learned Judge disallowed interest and half the costs under the provisions of the Agriculturists' Relief Act because the accounts bad Dot been submitted to the debtors within the provisions of the Act. We have no doubt that the learned Judge was right in disallowing interest after the year 1939 because admittedly no accounts were submitted after that year. 2. In the matter of costs too we think the learned Judge was entitled to exercise bis discretion, The only question is whether the interest should nave been allowed up to the end of the year 1939. The evidence, which is not rebutted, is that the accounts were maintained upto that time and statements of account sent to the address of Hanuman Prasad and Mahesh Prasad. The learned Judge has disallowed interest because be thought that the Bank had not acted in accordance with the provisions of Section 32 of the Agriculturists' Relief Act in not sending separate accounts to the two brothers. It seems to us that this is too technical view of the matter. The two brothers are presumably members of the joint Hindu family. It must be assumed that the address which they gave to the Bank when they took loan was a joint address at the town of Jansath in the district of Muzaffarnagar. As far as our record shows neither of them entered into the witness box to say that the account was not received. No evidence is printed on the record to show that either of them has said that he did not receive statements of account. The written statement is extremely vague. It merely says that the provisions of Section 32 of the Agriculturists' Relief Act were not complied with. The bank has produced postal acknowledgments which show that the notices issued were delivered. One is signed by Dataram who has put in a written statement as general attorney on behalf of both the brothers, and the other is signed by Hanuman Prasad. In our judgment the Bank sent statements of account to the address given by the brothers and there was sufficient compliance of Section 32 of the Agriculturists' Relief Act. 3. One is signed by Dataram who has put in a written statement as general attorney on behalf of both the brothers, and the other is signed by Hanuman Prasad. In our judgment the Bank sent statements of account to the address given by the brothers and there was sufficient compliance of Section 32 of the Agriculturists' Relief Act. 3. We, therefore, allow the appeal to this extent that interest shall be allowed up to the and of the year 1939. In other respect the appeal is dismissed. The Plaintiff should get his proportionate costs of this appeal.