( 1 ) THIS suit has been instituted by Nepal Food Corporation against U. P. T. Imports and Exports Ltd. (Part) and M/s. Shaw Wallace and Co. Ltd. , for recovery of a sum of Rs. 1,26,38,951. 06p. On account of loss and/or damages suffered by them due to the alleged wrongful acts of the defendants and for interim and further interest thereon. U. P. T. Imports and Exports Ltd. (Part), are alleged to be the owners of motor vessel 'pichit Samut' and M/s. Shaw Wallace and Co. Ltd. , acted as the agents of the said owners in respect of the said M. V. 'pichit Samut', for her visit during November/december, 1978 to the port of Calcutta for taking a load of a cargo of Nepal rice. The plaintiff loaded a total quantity of 4446. 794 M. T. of Nepal rice valued at Rs. 1,05,459. 22p. on Board the said vessel for carriage to the port of Penang, Malayasia. It so happened that after completion of the shipment on Dec. 4, 1978 the Mate's receipts were duly issued and the ship left Calcutta Port. Though the Mate's receipts mentioned that the goods were received subject to the conditions stated in the Bills of Lading which can be obtained at the Agent's Office, the plaintiff was not m