ORDER :- This revision petition arises out of a small cause suit instituted by the first and second respondents, for the recovery of Rs. 550-76 on account of non-delivery of one case of goods by the petitioner out of 11 cases consigned to the first respondent through the third respondent steamship company. It is common ground that the petitioner, the Port Trust of Madras, received the 11 cases of goods but did not deliver one case complained of by the first respondent. The second respondent-second plaintiff, with whom the goods had been insured had paid the claim amount and has become subrogated to the rights of the first respondent-first plaintiff. The suit was therefore filed by both the first and second respondents. The third respondent, Steamship Co., contended that the suit was not maintainable as against it inasmuch as the particular consignment landed from the vessel had been taken delivery of by the petitioner-Port Trust, who also issued the tally receipt. The petitioner, Port Trust of Madras, mainly contended that the claim against it was barred by time under S. 40 (2) of the Madras Port Trust Act. The Courts below negatived that contention and decreed the suit as against

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