EMPEROR Vs. GOVIND BHIMRAO KULKARNI

JUDGEMENT

(1.) WE have before us seven matters six of them being applications and one of them being a reference to us by the learned Sessions Judge, Sholapur. All these cases arise out of the same subject-matter. The point is a very short one and it is this. The Sholapur Mills Spinning & WEaring Company, Ltd. , owns six motor lorries or trucks and four touring cars; all of them used in the company's business. Now after the rationing of motor spirit came into force in the year 1941 this company was given its quota of coupons to obtain motor spirit for its ten motor vehicles, and in the course of carrying out their activities the company used, indiscriminately, the petrol coupons in respect of one vehicle to put petrol into another vehicle and what is complained of by Government is that the petrol in respect of the coupons for the lorries or trucks was used in the touring cars and vice versa. Whether or not to do this is an offence must depend solely on what interpretation is to be placed upon the Motor Spirit Rationing Order, 1941, which was made in exercise of the powers conferred by Rule 81 of the Defence of India Rules, 1939.

(2.) THE section upon which the answer to this question depends is Clause 26, which is contained in the chapter, which is headed "restrictions on supply and use of motor spirit, and dealings with receipts and coupons". Clause 26 is intituled "use of motor spirit for a purpose other than that authorised" and it is in these terms: No person shall use or permit the use of motor spirit acquired by him against the surrender of special receipts or coupons or under the authority of a licence (a) for a purpose other than that to which the special receipts, coupons or licence relates, and for other purposes therein mentioned, (b) save in accordance with any conditions or instructions appearing on or attached to the coupons. . . and (c) for any particular purpose where a supply has been made for more than one purpose, in the manner therein set out. and then we come to Sub-clause (d) which is as follows : In a case in which the coupons have been issued in respect of a particular vehicle, in any other vehicle except a vehicle of the same class owned by the person to whom the coupons have been issued.