1. A difficult but interesting question the decision of which may be of considerable consequence arises in this case. The question relates to the validity of the revenue recovery proceedings taken against the petitioner by the Revenue authorities to recover what is claimed as due from him as damages for breach of the contract he had entered into with the Executive Engineer, PWD. (B&R) Division, Trivandrum. That the petitioner tendered for the work of construction of certain structures in the State Guest House premises at Trivandrum on 21-6-1975, that the Executive Engineer concerned accepted bis tender, that the petitioner executed an agreement on 17-7-1975 for completion of the work before the end of December, 1975 and the work was not completed within the period specified in the agreement are admitted facts. The petitioner has some explanation to offer for the delay in the completion of the work. According to him necessary materials which the PWD. had to supply him in accordance with the terms of the agreement were not supplied in time. By the time they were supplied the petitioner is said to have fallen ill consequent upon which he is said to have sought for extensio