1. This is an appeal under Section 15 of the Letters Patent against the judgment of Odgers, J., in S.A. No. 121 of 1924.

2. The facts of the case are simple and the findings are not disputed. The plaintiffs sued the defendant-appellant for damages for breach of contract to deliver certain bags of rice. The defendant had no license for importing rice but it is admitted that the parties knew that the defendants friend "Ayyalu" had a license and that he would enable the defendant by his good offices to perform the contract with the plaintiffs. It is not disputed that the contract contemplated delivery by railway waggons. As a war measure the Government had imposed "waggon restrictions" "priority certificates" all over the Presidency, and this interfered with the free and easy transport of rice. The existence of these restrictions was well-known to,all the parties. Owing to the shortage of waggons on account of the enforcement of the rules the defendant was not able to perform his contract. He therefore pleaded impossibility of performance as a defence to the suit. Odgers, ]., held in second appeal that, since the parties knew of the existence of these restrictions, it was not o