ANIL KSHETARPAL, J.

1. The arguments were heard in detail and order was pronounced. Detailed reasons are being recorded.

2. Defendants-appellants are in regular second appeal against the judgments passed by both the courts below, decreeing the suit for recovery of Rs.1,90,677.25 paise with proportionate costs with future interest.

3. Although, it is unfortunate that two public sector undertakings are fighting for a small amount, however, since, the appeal has been filed, therefore, it has to be decided.

4. Plaintiff-Punjab State Electricity Board filed a suit for recovery on 08.10.2001. Plaintiff claims that it had started construction of the Anandpur Sahib Hydel Construction project and a Diesel Pump was installed and operated but if defendants-appellants were supplying high speed diesel and the plaintiff used to pay advance amount to the defendants. The project was completed in the year 1985 and on completion of the project, diesel pump was closed down as the supply of high speed diesel was no more required. Plaintiff requested the defendants to finalize and settle the