( 1 ) THE present suit has been filed by the plaintiff for recovery of Rs. 1,60,856. 60 with costs and future interest against the defendants. The plaintiff is a company incorporated under the Companies Act, 1956 having its registered Head Office at 445, 4th Floor, Kewal Industrial Estate, Senapati Bapat Marg, Lower Parel, Bombay-400013, and its branch office at 9/47, Kirti Nagar Industrial Area,kirti Nagar, New Delhi. Shri C. P. Dua is the Principal Officer of the plaintiff company at its branch office at 9/47, Kirti Nagar Industrial Area, Kirti Nagar, New Delhi and is stated to be duly authorised by the Power of Attorney of the plaintiff in his favour to institute the suit, to verify, to sign plaint, and to take recourse to all incidental proceedings in this regard. The details of the transactions between the parties are referred to in paragraphs 2, 3 and 4 of the plaint which may be reproduced as follows:-

"2. That the defendant No. 2 had acquired a plot of land in the industrial area Paradeep Garh, with the financial assistance of defendant No. 3 and was interested in installing an Ice Plant in the above said premises. The defendant No. 3 had assured defendant No. 2 of its financial assistance in this respect in the purchase and installation of ice plant project. He therefore, floated a proprietary concern known as Blue Diamond Ice Factory defendant No. 1. Defendant No. 2 approached the plaintiff who undertakes contracts for the supply and installation of Ice Plant on the recommendations of defendant No. 3 with whom the plaintiff was registered as an approved supplier of Ice Plants.

THE plaintiff had offered a 6 tonne capacity Ice Plant to the defendant, through its proprietor defendant No. 2 who accepted the same and requested the plaintiff to submit Proforma Invoice to defendant No. 3 who was to finance the purchase.

3. That in pursuance to the said agreement, the plaintiff had sent a Proforma Bill No. PF/607/1 dated 8. 6. 81 drawn in favour of defendant No. 3 in Account of M/s Blue Diamond Ice Factory for six tonne capacity clear Ice making Plant valued at Rs. 2,50,000. 00 a letter dated 6. 6. 81 and had endorsed a copy of this letter as well as the proforma Invoice to defendants No. 1 and 2 and requested defendant No. 3 to communicate its acceptance of the offer.

4. That the defendant No. 3 had confirmed the acceptance of the offer dt. 6. 6. 81 and had further confirmed that the captained Proforma Invoice had been approved and the defendant No. 3 was agreeable to make payment to the extent of 75% towards the cost of the machinery against documents through Central Bank of India, Mehtab Road, Cuttack. The defendant No. 3 had called upon the plaintiff to despatch all the machinery in one lot. The true copy of this letter of confirmation dated 7. 7. 1981 was also sent to the defendants No. 1 and 2.

THE contract between the plaintiff and the defendants was concluded by the receipt of the letter of acceptance from the Orissa State Financial Corporation defendant No. 3 at New Delhi. "

( 2 ) FURTHER reference is made in paragraph 8 of the plaint when the equipments were despatched to defendants 1 and 2 which reads as under:-

"8. That the plaintiff did not receive L-6 Licence and CT-2 form from defendants No. 1 and 2 for the clearance and purchase of the compressor at concessional excise duty even by 30. 6. 1983 and it was under this circumstance that the plaintiff had despatched the ordered equipments except the compressor under consignment Note No. 91111 dated 30. 6. 1983 through Transport Corporation of India covering the despatch of 222 packages of Ice Plant Machinery and had sent the documents vide letter dt. 1. 7. 1983.

(A) Sight Draft, 642 dated 1. 7. 1983 for Rs. 1,72,350. 00. (b) Consignment Note No. N-91111 dated 30. 6. 1983 of Transport Corporation of India Ltd. covering despatch of 222 packages of Ice Plant Machinery and equipments, freight to pay Rs. 6,250. 00. (c) The Insurance Policy No. 21190/301/003