( 1. ) THIS appeal under Section 96 of the Code of Civil Procedure, 1908 has been filed by the defendant against the impugned and decree dated 1-5-1997 passed by learned 5th Additional District Judge, Bhopal in Civil Suit No. 93-B/1997 whereby the suit of plaintiff/respondent has been decreed upto the extent of Rs. 80,254/-with interest at the rate of 6% per annum.

( 2. ) A suit for realization of Rs. 1,26,225. 00 has been filed by plaintiff/respondent on the averment that plaintiff-firm is carrying on business of wholesale of English liquor, which is being carried under the supervision of excise Inspector and who supervises every account of plaintiff and also supervises the liquor which is being purchase by retail shopkeepers. The said excise Inspector also supervise that how much of the English liquor is being sold to the retailer by the plaintiff-firm. Without obtaining permission from the excise department the plaintiff cannot run the said business of wholesale of english liquor. Similarly, every retail shopkeeper is also obliged to obtain permit from the Excise department to purchase the English liquor.

( 3. ) IN Para 3 of the plaint, it has been pleaded that English liq