Diwali and the first account year is decided to be the Aso Vadi 30th day of Samvat Year 2017.While settling accounts at the close of the year,33% amount from the sum which may remain as net profit after deducting all expenditures,viz interest,discount,rent of the shop,rent of the godown,insurance,brokerage,travelling,telegrams,postage,salaries of employees,etc.shall be carried to Reserve Fund and thereafter,in the sum that remains as net profit,the shares of us the partners have been fixed as under: 7.While settling accounts at the close of the year,if the sum less than Rs.1500 falls to the 0-03 shares of the partners of the seventh and eighth parts,the amount falling short has to be debited towards the head of expenditure and Rs.1500 (fifteen hundred only) have to be paid in full to each of them two,and in those circumstances or if there be loss,the parties of the seventh or eighth parts have not been held liable therefore; and in the year or' losses,it has been decided to pay Rs.1500 (fifteen hundred only) to each of them,after debiting the same towards the head of expenditure and in the year of losses nothing has to be carried to the 'Reserve Fund' and the loss has to be borne by us to parties first to sixth parts in the following proportion: 8.Clause 8 empowered the operating of the bank accounts by partners other than the appellant and his father