( 1. ) THIS appeal arises from an order passed by the trial Court rejecting the plaint on the ground that it is barred by time prescribed by section 68 of the Madhya Pradesh Excise Act (hereinafter called the Act ). On appeal, the learned Additional District Judge reversed that finding and held that the suit was outside the purview of section 68 of the Excise Act. He, therefore, ordered remand to the trial Court for proceeding further with the trial on merits. The learned Additional District Judge came to the conclusion that the suit is based on a contract between the parties and it is not in respect of any act done in pursuance of the Act.

( 2. ) BRIEFLY stated, the plaintiffs suit is that the State Government through its representatives and employees acting for and on behalf of it held public auction sale for liquor shops in Mandla district in the month of January, 1967, for the year 1967-68, which was to commence from April 1, 1967 and to end on March 31, 1968. At the time of, and before the auction of the excise contract the auction authorities as well as the excise authorities representing and acting on behalf of the Government had given out, represented and assured t