Judgment

GAJENDRAGADKAR J. :This appeal arises out of a suit filed by the appellant, the New Marine Coal (Bengal) Private Ltd., against the respondent, the Union of India, on the original side of the Calcutta High Court to recover Rs. 20,343/8/-. The appellant s case was that it had supplied coal to the Bengal Nagpur Railway Administration in the month of June, 1949, and the amount claimed by it represented the price of the said coal and sales-tax thereon. The appellant also made an alternative case, because it was apprehended that the respondent may urge that the contract sued on was illegal and invalid since it did not comply with S. 175 (3) of the Government of India Act, 1935. Under this alternative claim, the appellant alleged that the coal had been supplied by the appellant not intending so to do gratuitously and the respondent had enjoyed the benefit thereof, and so, the respondent was bound to make compensation to the appellant in the form of the value of the said coal under S. 70 of the Indian Contract Act. The appellant s case was that since the said amount had to be paid to it at its Esplanade Office in Calcutta, the original side of the Calcutta High Court had jurisdicti