The respondent by his written statement contendedthat in the appellant 's personal account an amountof Rs. 1,58,000/ stood initially credited but at the foot of that account only a sum of Rs. 18,000/ was due and this sum was credited in the current account of the appellant in the name of Hemraj Keshavji Oil Mills and Ginning Factory and therefore nothing was due in the personal account, that the transaction effected by the appellant through the commission agency of the respondent in groundnut seed for December January (Samvat 2006) Settlement did not contravene the order dated November 19, 1949, of the United States of Saurashtra and that the respondent has not committed any breach of the order, that all the transactions for the December January Settlement were in ready goods of specific quality and that there was a condition relating to giving and taking of delivery on fixed dates and the same were all effected at the direction of the appellant and that the appellant was legally responsible for all payments made in respect of those transactions by the respondents as the appellant 's pucca adatia.