( 1 ) THIS appeal is directed against the order of the learned single Judge holding that the courts at Delhi had no jurisdiction to entertain the appllication filed by the appellant under section 33 of the Arbitration Act (hereafter called "the Act" ).

( 2 ) THE appellant is a limited company with its registered office at Calcutta. The Director General of Supplies and Disposals which is a central purchase organisation of the Government of India entered into a contract with the appellant through the Director of Supplies and Disposals, Bombay for the purchase of 780 cwts. of pig-lead. According to the application the appellant fully executed this contract in the year 1959 and also received payments for the goods supplied but the Director of Supplies and Disposals, Bombay "unilaterally altered a clause of the contract" in regard to payment of sales-tax and sent to the Company a demand for refund of the amount already paid to it and thus raised a dispute. By letter dated September 27, 1968 the Director of Supplies and Disposals, Bombay called upon the Director General of Supplies and Disposals, New Delhi to enter on the reference or to appoint some arbitrator in his place