JUDGMENT :- This second appeal is preferred by the State of Madras, who was the defendant in the suit. The suit was filed by the plaintiff for recovery of amounts due under certain bills for the goods supplied to the Assistant Agricultural Engineer (Research) Coimbatore. On an order Ex. A.14, dated 9-3-1953 from the Assistant Agricultural Engineers Office the plaintiff supplied goods which were received by D. W. 2, the electrician of the office of the Assistant Agricultural Engineer. 23 bills were prepared for the supply of goods under the order Ex. A-14. Several of the bills were not paid and this suit was filed for the recovery of a sum of Rs. 2279-5-0 with interest and costs from the Government.

2. The State of Madras represented by the Collector of Coimbatore averred that the order in question was signed by the Store Keeper, who was not authorised to place any order on behalf of the Government. According to the Financial Code, the proper authority, who could incur contingent charges, is the head of the department and the Assistant Agricultural Engineer could incur expenses to the extent of Rs. 100 only.

3. During the trial the Government conceded the claim for a sum of R