JUDGMENT :

S. Panda, J. - Defendants who are the Appellants have challenged the judgment and decree dated 12.11.1981 and 23.11.1981 respectively passed by the Learned Subordinate Judge, Paralakhemundi in Money Suit No. 20 of 1978. The suit is for recovery of Rs. 17,150.40 from the Defendant-Appellants who are the Collector, Ganjam and the S.D.P.O., Paralakhemundi respectively.

2. The brief facts of the case are as follows:

The Plaintiff was a forest contractor and was carrying on business in timbers. In pursuance of a notice issued by Defendant No. 2, public auction was conducted on 27.8.1975. Plaintiff being the highest bidder got delivery of possession of auctioned logs except Lot Nos. 24 and 25. It is further stated that in respect of Lot Nos. 24 and 25 price was fixed at Rs. 10,050/- and Rs. 2700/- respectively excluding the sales tax. Plaintiff on depositing the security amount prayed for time for payment of the entire bid amount on or before 1.12.1975 and the period of contract was from 17.11.1975 to 16.12.1975. Subsequently the period of contract was extended till 15.4.1976 on the request of the Plaintiff. On 11.3.1976 Plaintiff paid the sale consideration amount i.e. the entir