JUDGMENT

Lort-Williams, J. - This is an appeal from a judgment of Buckland, J., arising out of a suit upon a contract of sale of a tea garden. It appears that some time in August 1931 one S.N. Roy approached Messrs. Gillanders Arbuthnot and Co. with, an offer to purchase from them the Kaiyacherra Tea Estate as per description given by them. The terms upon which he offered to purchase were contained in a letter dated 19th August 1931. He added as postscript to his letter that Mr. P.K. Das, the present appellant, was agreeable to stand as guarantor. Subsequent to that letter, there were certain discussions between the parties, and an amended offer was made, and on 30th September 1931 Messrs. Gillanders Arbuthnot and Co., wrote saying that they could not accept the amended offer immediately, and asked Roy to leave it open till 7th October.

2. On 8th October the company wrote accepting the offer contained in the letter of 19th August, subject to modification which had been arranged verbally, regarding the payment of the purchase money. The contract provided, inter alia, that the property should be sold free from all sorts of charges and encumbrances, and that the purchase price should be