H.Mahapatra, J.

1. Both these appeals arise out of a money suit that was instituted by the Stale of Bihar through the Collector of Shahabad in the Court of the first Subordinate Judge, Arrah, on the 4th of December, 1952, for recovery of Rs. 85,023-2-6 as principal and interest of Rs. 43,361-13-0 on that, at the rate of Re. 1/- per month from the 19th August, 1948 to October, 1952. The total claim was Rs. 1,28,385/-. The services of the defendant were enlisted by the Collector of Shahabad with the approval of the Trade Adviser and the Chief Controller of the Supplies, Bihar, to purchase food grains for the State of Bihar in the district of Shahabad, and accordingly the defendant purchased and supplied the food grains under the name of "the Grain Supply Agency". This was done during the years 1943 to 1945, In that connection, the defendant received within the period from May to September 1943, Rs. 55,21,021-4-0 from the District Officer Shahabad, under several receipts and Rs. 21,30,000 from the Trade Adviser to the Government of Bihar. All this money was taken by the defendant as advances for purchase and supply of food grains. He executed an indemnity bond on the 28th June