JUDGMENT :

JAVED IQBAL WANI, J.

1. This judgment shall dispose of Civil First Appeal preferred by the Appellant herein against the judgment and decree dated 26.12.2012 passed by the Court of Additional District Judge, Srinagar (for short the “Trial Court”) in a suit titled “Mousvy Industries v. State of J&K & ors.’ directing payment of Rs. 10,32,080/- in favor of the Respondent No. 1 herein along with simple interest and costs.

2. A perusal of the pleadings and record would reveal that the Plaintiff Respondent 1 herein instituted a suit for declaration, accounts and recovery on 18.02.1997 before this Court under Original Jurisdiction which came to be assigned to District Judge, Srinagar who transferred the same for disposal to 4th Additional District Judge, Srinagar and thereafter to the Trial Court.

3. The case set up in the plaint was that the Plaintiff was involved in the business of manufacturing supplies of steel items under the name and style “Mousvy Industries” having its factory and showroom at Karapora, Alamdar Road, District Budgam and on 31.03.1993, the Defendant No. 5 Appellant herein placed various orders vide Order No”s. 2440-42, 2443-45, 2455-57, 2461-63, 2458-60, 2464-66, 2467-69, 2481-83 dated 31.03.1993 before the Plaintiff for the supply of angle iron, readymade panel, duly fabricated out of 50x50x6 mm including chain-link fencing of the size of 8x8 of 8 meters, each worth Rs. 18430/- per meter and Order No. 2462-64 dated 27.05.1993 for supply of main hole covers 2/2x21/2 with extra length on sides for whole made of channel MS Plate flat iron with locking system of 40 numbers, worth Rs. 3760/- per item. Plaintiff claiming to have supplied the items in terms of the above-referred orders, to the satisfaction of Defendant No.5, submitted bills of the said items in January 1994 as the items were supplied in November 1993 onwards against proper receipts as per Bill Nos 420, 421, 425, 427, 426, 428, 429, 430 and 434 dated 20-01-1994. Each bill for the supply of angle iron, ready-made panels fabricated was for an amount of Rs. 147440/- and Bill No. 434 for the supply of 40 numbers of main hole covers was for an amount of Rs. 150400/-. The bills submitted by the Plaintiff were verified and passed by the concerned officers but the payment was delayed for one reason or another, which compelled the Plaintiff to serve notice under section 80 of the J&K Civil Procedure Code (for short the “Code”) upon all the Defendants. The notice was replied by Appellant whereby the said Appellant denied both placing of the aforesaid orders as also the receipt of said items by his office giving rise to cause of action to the Plaintiff to sue the Defendants for recovery for an amount of Rs. 13,29,930/- along with interest and costs.

4. Defendants filed their written statement to the suit and besides raising objections viz-a-viz its maintainability, resisted the suit on merits. With regard to the maintainability of the suit, it was stated that the Plaintiff was neither a registered firm nor had competence under law to file a suit and that the Defendant No. 5 had been made a part of Lakes and Waterway Development Authority in terms of a cabinet decision dated 31.04.1997 and had been delinked from the J&K Urban Environmental Engineering Department Srinagar and that the Defendant Nos. 3 & 4 had no concern with Defendant No. 5 and hence Defendant Nos. 3 & 4 were absolved from the responsibilities of Defendant no.5. The placing of orders for the supply of items was pleaded to be fictitious, false, concocted, and fabricated while stating that the orders could not be have been placed by the Defendants for supply of the aforementioned items in violation of financial code and other regulations and that the officials were in collision with the Plaintiff as the purchasing committee of the department was hand in glove with the supplier and the supplies shown were fictitious, false, and fraudulent and that there was no relationship between supplier and bu