( 1 ) THIS appeal is directed against the judgment and decree dated March 6. 1963 bv the learned Subordinate Judge, 6th Court, Alipore, made in Money Suit No. 13 of 1958, The plaintiff respondent (hereinafter referred to as the plaintiff) at all material times and still is carrying on business under the name and style of Pearson Trading Company at 1/5, Raja Basanta Roy Road, Calcutta-26, as a contractor in food in the Police departments in West Bengal and several other mercantile concerns, pursuant to an invitation of a tender for the supply of die-tory articles, including cow and Bhaisa ghee by the Superintendent of Police, 24 Parganas, he on November 5, 1948 submitted a tender for such articles of cow and Bhaisa ghee at the following rates :

(1) Buffalow ghee @ Rs. 235/- (2) Cows ghee @ Rs. 295/-

(No. 1)Guarantee % per cent.

(3) Cows ghee

per maund (No. 2)

@ Rs. 220/-

Such tender of the plaintiff was accepted by the said Superintendent of Police by his letter of November 18, 1948 for the month of November, 1948 and he was directed to supply 100 maunds of Bhaisa ghee as per his sample. It is also an admitted fact that pursuant to such acceptance and o