JUDGMENT

KOSHAL, J.:— This appeal by certificate granted under Article 133 (1) (a) of the Constitution of India by the Allahabad High Court is directed against its judgment dated the 28th of January, 1966, confirming on appeal a decree passed by the Civil Judge, Kanpur, for the recovery of Rs. 46,652-14-6 with interest at the rate of 3 per cent annum from the date of the institution of the suit till payment in favour of M/s. J. K. Gas Plant Manufacturing Company Limited against the sole defendant, namely, the Union of India.

2. The case of the plaintiff company may be briefly stated thus. The Government of India had supplied some steel to the plaintiff company for manufacturing gas plants at Rampur. Only a part of the steel so supplied was utilized for the intended purpose and with regard to the rest the Regional Deputy Iron and Steel Controller, U. P. Circle, Kanpur (hereinafter referred to as the Kanpur Controller) directed the plaintiff company through a letter dated the 8th/10th of November, 1944 (exhibit 16) to deliver the same to the U. P. Registered Stock Holders Association, Kanpur (for short the Association). In relation to the recovery of price of the material the letter s