P. A. CHOUDARY J. :- This Letters Patent Appeal is filed by the Plaintiff against the judgement of our learned brother Jeevan Reddy., J. who, by his order dated 29-12-1976 confirmed the judgement of the learned Subordinate Judge. Kakinada

2. The main question raised before us as in the Courts below is, whether in the facts and circumstances of the case, the plaintiff is entitled to the benefit of Section 14 of the Limitation Act. But it has its subsidiaries.

3. The plaintiff is a Madras trader while the defendant is a businessman of Samalkot, East Godavari District in Andhra Pradesh The plaintiff entered into a contract with the defendant on 26-5-1964 for the supply of Polythene liners of certain specified varieties for delivery in June and July, F.O.R. Cuddalore O.T. by M.B.T. Lorry service. He also paid to the defendant an advance of Rupees 10,000/- by a cheque drawn on a Madras Bank. According to the terms of the contract, the defendant should send the documents through bank and the balance of the purchase money should be paid lay the plaintiff on the delivery of these documents to him at Madras. The defendant defaulted in delivering June and July consignments which he de