Thadani C. J. - I have had the advantage of reading the judgment of my learned brother. I regret to say that I am unable to agree in the conclusion he has arrived at. [2] The question for consideration is-whether an adjudication made in pursuance of O. 20, R. 16, Civil P. C., at a time when the defendant was dead, a preliminary decree for accounts having been passed against him when he was alive, is a nullity. I have deliberately used the word 'adjudication,' and cot the words 'a final decree,1 for reasons which will appear from the judgment. [3] Before proceeding to a consideration of the reports of decided cases which were cited at the bar, I will endeavour to arrive at an accurate analysis of sub-s. (2) of S. 2, Civil P. C., including the explanation to it. Sub section (2) of S. S and the explanation thereto are in these terms: "(2) "decree" means the formal expression of an adjudication which, so far as regards the Court expressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit and may be either preliminary or final. IE shall be deemed to include the rejection of a plaint and the determination of any question within S. 47 or 8 144, but shall not include:-(a) any adjudication from which an appeal lies as an appeal from an order, or (b) any order of dismissal for default. Explanation: A decree is preliminary when further proceedings have to be taken before the suit can be completely disposed of. It is final when such adjudication completely disposes of the suit. It may be partly preliminary and partly Seal." [4] It is manifest that a decree, to be a decree within the meaning of sub s. (2) of S. 2, Civil P. C., must conclusively determine the rights of the parties with regard to all or any of the matters in controversy in the suit. A decree, be it preliminary or final, must conform to the requirement that the adjudication conclusively determines the rights of the parties. A decree which conclusively determines the rights of the parties but requires further proceedings to be taken before the suit can be completely disposed of, is designated as preliminary, and final, when the adjudication upon such further proceedings completely disposes of the suit. A decree which conclusively determines the rights of the parties but requires further proceedings to be taken before the suit can be completely disposed of, is designated as preliminary, and final, when the adjudication upon such further proceedings completely disposes of the suit. The adjudication itself for the-purpose of completely disposing of the suit, is not a decree, for, the Court has already conclusively determined the rights of the parties upon a decree in which further proceedings have to be taken for the limited purpose of completely disposing of the suit. [5] The expression "it may be partly preliminary and partly final" does not mean that there can be two decrees in a suit conclusively determining the rights of the parties. It means that a decree passed by a Court which conclusively determines the rights of the parties, may yet require further proceedings to be taken upon the adjudication of which the suit can be completely disposed of. Such a decree is regarded as partly preliminary and partly final. The simplest example of a decree which is partly preliminary and partly final, is a decree for possession and mesne profits-a decree in which their Lordships of the Privy Council in a case reported in Badha Prasad Singh v. Lal Sahab Rai, 17 Ind. App. 150 (P. C) had occasion to consider the effect of an adjudication determining mesne profits at a time when the defendant was dead after the decree for possession and mesne profits had been made when the defendant was alive. [6] It is true that before 1924, some High Courts in India had taken the view that where a defendant dies after the preliminary and before the final decree, the suit abates so far as it concerns the deceased defendant, if his legal representatives are not brought on the record within the prescribed time. But as the learned commentator, 8ir D. F. Mulla, points out it is difficult to reconcile such cases with the decision of the Privy Council in "Lachmi Narain v. Balmukund" 51 Ind. App. 321. After the decision of the Privy Council the Allahabad, Lahore and Bombay High Courts and the Chief Court of Oudh have held that 0. 22 does not apply where a defendant dies after the passing of a preliminary decree: vide Mt Lakhpati Kuer v. Daulat Singh, 2 Luck. 464; Mahabir Singh v. Narain Tewari, 54 ALL. App. 321. After the decision of the Privy Council the Allahabad, Lahore and Bombay High Courts and the Chief Court of Oudh have held that 0. 22 does not apply where a defendant dies after the passing of a preliminary decree: vide Mt Lakhpati Kuer v. Daulat Singh, 2 Luck. 464; Mahabir Singh v. Narain Tewari, 54 ALL. 25 (F. B ); Dawarali Jafarali v. Bai Jadi, 42 Bom. L. R. 663. Indeed, the Allahabad High Court