Tek Chand, J.

1. This regular first appeal has been preferred by the State of Punjab and cross-objection have been filed by the respondent. This appeal arose out of a suit filed by the plaintiff for the recovery of Rs. 46,000.00 . The plaintiff is a Company engaged in building work. By a notice dated 9-2-1948 the Superintending Engineer, Development Circle (North) Ambala invited tenders for supply of windows and C-windows (Clerestory Windows) for 500 houses at Jagadhri Township. A contractor Dewan Raj Paul Nanda submitted his tender which was accepted and work was allotted to him at the flat rate of Rs.1/12/- per square foot but later on he could not perform the contract which was cancelled by the Superintending Engineer and the Executive Engineer was directed to have the work carried out by negotiation through some other contractor. The Executive Engineer negotiated with the plaintiff-company and it agreed to carry out the work at the same rate, that is at Rs. 1/12/- per square foot. It is the case of the plaintiff-company that it had undertaken to supply glazed windows in accordance with the plan and designs given to them by the Government. These windows were to be glazed