( 1 ) MESSRS. Harold F. Ritchie and Co. Ltd. are a reputed business concern carrying on business at 11 Olive Street, Calcutta. Amongst other things they are importers and distributors of Eno's Fruit Salt, Germolene and Brylcream. It is said that on 14-5-1948, they received an order from Messrs. Section N. Siddique and Sons of 2 Waterworks Road Dacca for the supply of 100 cases of Eno's Fruit Salt, 50 cases of Germolene and 50 cases of Brylcream by a letter which has been marked as Ex. 1 in the case. On the same day at about 4. 30 p. m. a man named A. Rahaman representing himself to be an agent of Messrs. S. N. Siddique and Sons of Dacca came to see the Manager of Messrs. Harold F. Ritchie and Co. Ltd. , Mr. Maurice D. Sopher in connection with the order for sale; but as it was late in the afternoon and the office hour was over he was asked by the Manager to come on the following morning which was a Saturday. Next morning Rahaman again came at 9 O'clock but had to wait at the outer office for half an hour as the Manager was otherwise busy. At 9. 30 a. m. Rahaman met Sopher and told him that his master was a big business man of Karachi who had advanced a loan of 25 lacs o