HARISH TANDON, J.:

1. This revisional application is directed against order No. 9 dated. 10.1.2005 passed by the Kolkata District Forum in CPF Execution Case No. 49 of 2003.

2. Before dealing with the point urged by the respective counsels before this Court, it would be beneficial to narrate the brief facts of this case.

3. The petitioner-company is a fully owned Government company and carrying on the business of selling Canco Brand Power Tillers which is basically used for agricultural purposes. The opposite party approached the petitioner for purchase of one quantity power tiller and deposited a sum of Rs. 3,000/- as and by way of advance against Rs. 47,715/- being the cost of the tiller on 21.12.1989. Nearly after a gap of three years, the opposite party allegedly informed the petitioner by letter dated 26.9.1992 that he intends to take the delivery of the said power tiller. By this time the cost of the said power tiller increased to Rs. 64,567.30 paisa.

4. According to the petitioner, it duly informed the opposite party regarding the policy of the company that the price of the goods sold by the petitioner shall be paid by the purchaser prevalent at the time of delivery