( 1 ) (A. S. NO. 414 of 1951 ). This Appeal raises a question of limitation. The appellant is a merchant carrying on business in ground-nut oil at Eluru and the defendant is a merchant dealing in ground-nut oil at Vijayawada. On 29th December, 1943, the plaintiff entered into a contract with the defendant for the purchase of 4,000 tins of ground-nut oil, each tin containing 11 viss at Rs. 7-3-0 per maund, the goods being deliverable at Vijayawada by the end of January, 1944. On 8th January, 1944, i. e. , subsequent to the date of the suit contract and before the date fixed for performance, the Central Government promulgated the vegetable Oils and Oil Cakes (Forward Contracts Prohibition) Order, 1944, (hereinafter referred to as the Order) and under the said Order the performance of forward contracts was prohibited. By virute of the Government notification, issued on 13th January, 1944, the defendant became liable to pay the difference between the market rate of ground-nut oil at the close of business at Vijayawada on 12 January, 1944 and the contract rate. The market rate on 12th January, 1944, was Rs. 8-4-0 per maund and the contract rate being Rs. 7-3-0 per maund,