Parties to a contract are only liable for obligations that were contemplated and agreed upon at the time of entering into the contract. Liabilities that arise from subsequent legislation or unforeseen circumstances are not covered by the contract unless explicitly provided for.

ASHAMUKUL PAL, J.

1. THIS suit is instituted by M/s; Todi Tea Co. Pvt. Ltd. against M/s. Manabarrie Tea Co. Ltd. for decree for Rs. 82,432.72p, interim interests, further costs and costs on a cause of action that has arisen out of an agreement pleaded in paragraph 1 of the plaint and particulars of the claim have been set our in paragraph 10 of the said plaint. It appears out of the said sum of Rs. 82,432.72p the plaintiff claims Rs. 64,454.82 as principal and Rs. 17,997. 90p as interest.

2. THE plaintiff's case is that M/s. Manabarrie Tea Estate entered into an agreement with the plaintiff for which a duly registered indenture was executed on 23rd of March; 1968 and by which agreement the plaintiff purchased the said estate inter alia on the conditions that vendor that means, Manabarrie Tea Estate would duly pay off and discharge all the debts and/or liabilities to the different board and its bankers as also all liabilities for all taxes including income tax, agricultural income tax in respect of and in connection with the said estate and the said tea estate for all purpose prior to the 1st of January, 1967 and will remain liable for all such liabilities including sales tax liabilities, income tax liabilities, agricultural income tax Abilities etc to the plaintiff as mentioned: fully in the said clause. The plaintiff's case is that in terms of the said agreement executed on 23rd of March, 1968 the defendant was liable to pay all claims, demands, compensation and/or all forms of benefits payable to the workmen and/or labourers and/or other staff of the said tea estate known as Manabarrie Tea Estate for the work for all periods up to the 31st of December, 1966. Plaintiff's further case is "furthermore the defendant by the said agreement agreed to indemnify the plaintiff against that claim and demands in respect of the said period prior to 31st December, 1966".

3. SO far as this present claim is concerned it arises out of the claims that the plaintiff had to meet for the introduction of the payment of Gratuity Act, 1971 by virtue of which the plaintiff-purchaser had to pay the gratuity to those workmen who had been working from the date prior to the date of handing over the said tea estate to the plaintiff. The plaintiff claims that as the vendor Manabarrie Tea Estate was liable to pay all the liabilities of the vendor which were payable, due or outstanding up to 31st December, 1966 the vendor must be liable for the gratuity that was paid by the "workmen working from before that date to the extent that was apportion able by and between the plaintiff and the defendant.

4. IN paragraph 4 of the plaint the plaintiff pleads that between 1st January, 1974 to 16th August, 1977 the defendant "became 'liable to pay and discharge diverse claim amounting to Rs. 64,454.82p as and by way of gratuity for the work" of the said workmen and/or employee up to the period ending 31st December, 1966 to the different workers and/or employees and/or staff of the said Manabarrie Tea Estate" as per agreement Defendant is bound to indemnify the plaintiff for the said sum due for the period ending 31st December, 1966 Which were actually been paid by the plaintiff to the said workmen. The plaintiff has made out a case for indemnification and re immurement from the defendant. Alternatively, the plaintiff states -"in any event the defendant is liable to pay the said sum of Rs. 64,454.82p. as money paid by the plaintiff for and on account of the defendant and/or to the use of the defendant.,

The plaintiff's case is that it -made its -first -demand in or about May, 1876 orally on phone and written demand was made on 21st of December, 1977. In the said written demand the plaintiff -also charged 15% interest for the said sum of 64,454.82p. The particulars of the claim have also been stated in the annexe to the said demand. Immediately came the denial, by the defendant by a letter dated 30th of December, 1977. It has been stated in the said letter by the d