( 1 ) ALTHOUGH my learned brothers Jagdish Sahai and Dwivedi are agreed as to the result of this appeal, yet they have differed in regard to the reasons sustaining their respective conclusions on which they agree to a dismissal of the appeal.

( 2 ) I have had the advantage of reading the opinions of both and I find myself in agreement with the line of reasoning adopted by my learned brothel Jagdish Sahai. I also find that I have little to add to what has already been said, except pointing out that by adopting the line of reasoning followed by my learned brother Jagdish Sahai equity was not being deployed to override law. There was, in my view, nothing in either the Contract Act or the Sale of Goods Act which compelled a Court to uphold the fraud practised in the instant case.

( 3 ) I agree with the opinion of my learned brother Jagdish Sahai. Jagdish Sahai, J.

( 4 ) I have read the opinion of my brother pwivedi and agree with his conclusion that the appeal should be dismissed with costs. Inasmuch as my approach to the case is basically different from that of my brother Dwivedi, I have thought it necessary to embody my views in a separate judgment.

( 5 ) THE facts of the