A suit for compensation for goods taken over by the military authorities for war purposes is not maintainable in a court of law.

( 1 ) THIS is a suit originally instituted by one Pulin Behari Deb Burman against the Dominion of India for recovery of Rs. 3,74,768-3-9 for loss and damages on account of goods mentioned in the annexure to the plaint taken over by the military authority, in the alternative, inquiry and accounts of loss and damages suffered by the plaintiff and decree for the amount found due on the taking of such accounts, Receiver, injunction and for costs.

( 2 ) THE above is taken from the concise statement annexed to the plaint and it describes in the plaintiff's own terms as to what his suit is about.

( 3 ) THE plaintiff's case is that on 1-10-1943 the military authorities under C. R. E. 251 Sub-area c/c No. 6 A. B. P. O. commandeered and took possession of the Badarpur Tea Estate in the District of Cachar, Assam. The said Tea Estate belonged to one Ral Saheb Gangadhar Tushnian who had purchased it from the Badarpur Tea Co. Ltd, in liquidation, a certain quantity of boiled and seasoned timber, i. e. , engine wood, teak wood, scrap iron, pipes gravel, stones, etc. , as per list annexed to the plaint and marked A, were lying in the said area and belonged absolutely to the plaintiff. Paragraph 4 of the plaint reads as follows: "the said military authority took possession and made use of the said goods under the wrong impression that the said goods had belonged to the said Rai Saheb Gangadhar Tushnian. " the plaintiff goes on to allege that Gangadhar Tushnian wrongfully claimed the said goods and demanded compensation from the military authorities, denying the claim of the plaintiff, whereupon the military authorities advised the plaintiff to establish his claim to the said goods and compensation therefor in a civil suit. The plaintiff alleges having acted upon such advice and obtained a decree on 30-11-1944 against the said Gangadhar Tushnian. The plaint goes on to narrate that C. R. E. Outer Bengal and Assam having its office at No. 57, Part Street, Calcutta, within the jurisdiction of this Court was the authority for payment in respect of the claim arising in the said area and that C. R. E. Outer Bengal and Assam, referred the matter to D. C. E. Billing Centre E. C. , Fort William; Calcutta, within the jurisdiction of this Court, for examination and settlement of the plaintiff's claim and payment to the plaintiff.

( 4 ) IN para 9 of the plaint it is stated that the military authorities wrongfully rejected the claim of the plaintiff by letter dated 5-3-1948 for the first time and that such rejection of claims and refusal for payment was wrongful and arbitrary. Paragraph 10 of the plaint reads as follows :"the plaintiff is entitled to the compensation for the goods taken over by the military authority as stated hereinbefore. " Annexed to the plaint is a list of documents filed with the plaint which reads as follows : "list of goods belonging to the plaintiff and requisitioned by the military. "annexure A to the plaint is a list of materials and they are described in general terms as follows : "timber, iron, scrap iron, wires, steel, G. I. pines, stone, gravel etc. , at Badarpur Tea Estate premises purchased by P. N. and S. N. Co. from Burmah Oil Co. Ltd. , and taken by the military for the war purposes" and the approximate value thereof is given as mentioned already, The original plaint was amended subsequently by reason of the death of Pulin Behari Deb Burman and substitution of the names of three other persons.

( 5 ) THE defendant filed its written statement on 31-8-1948 the suit having been instituted on 27-4-1948 after service of a notice under Section 80, Civil P. C. By its written statement the defendant denies the correctness of the particulars set out in annexure A to the plaint and denies that the materials referred to therein belonged to the plaintiff or that the military authorities took possession or made use of the said goods as alleged. Various defences have been taken in the written statement, namely, tha