In Baboo Janokey Doss v Damoder Das [1843] Moore Ind App 175, Dr Lushington of the Privy Council ruled:
Again, it must be remembered that the decree cannot stand unless it be first clearly proved that the appellants are, if anything should be found due to the respondents arising from the acts and dealings of ramchund, liable to answer that demand; we cannot make a decree, ordering them to account, without first determining that they are liable to pay if anything be found due.
A decree for an account is not, as appears to have been assumed, a mere direction to inquire and report. It proceeds, and must always proceed, upon the assumption that the party calling for it is entitled to the sum found due. It is a decree affirming his rights, only leaving it to be inquired into, how much is due to him from the party accounting.
