EMPEROR Vs. GOKULDAS NENSI

JUDGEMENT

(1.) This is an appeal against the appellant's conviction under Rule 81(4) of the Defence of India Rules, 1939, for keeping in his possession 18020 yards of cloth in contravention of Clause 15A of the Cotton Cloth and Yarn (Control) Order, 1943. The appellant is a partner in the firm of Bhagwandas Cursondas, holding a license to deal in cotton cloth. It is admitted that his firm was in possession of 18020 yards of unbaled cotton left undisposed of, which had been manufactured before August 1, 1943, and he is prepared to take the responsibility for it. To determine whether he thereby contravened any of the provisions of the Cotton Cloth and Yarn (Control) Order, 1943, it is necessary to analyse some of its clauses and the numerous amendments which were issued in quick succession in the course of two years and which are so scattered that they are not easily accessible for ready reference. We will, however, confine ourselves only to those portions of the various clauses of the Order, the notifications and. their amendments which deal with the possession of loose or unbaled cotton cloth manufactured before August 1, 1943.

(2.) In exercise of the powers conferred by Sub-rule (2) of Rule 81 of the Defence of India Rules, the Central Government made the Cotton Cloth and Yarn (Control) Order, 1943, on June 17, 1943. Clause 14, Sub-clause (1), of that order, as amended by notification No. 34- Tex. A(1) 12/43, dated November 24, 1943, runs as follows: No cloth ... manufactured before the 1 August 1043, shall, unless expressly authorised by the Textile Commissioner,- (a) be kept by any person in unopened bales or cases after the 31 August 1943; (b) be kept undisposed of by any dealer, or by any person holding on behalf of a dealer, after the 81 December 1943.

(3.) It is admitted that the cloth found in the possession of the appellant's firm was manufactured before August 1, 1943, and was lying loose. Hence under Sub-clause (1) (b) of Clause 14 it could not be kept undisposed of after December -31, 1943, unless expressly authorised by the Textile Commissioner under Clause 15. The clause enjoined that such cloth must be disposed of not later than December 31, 1943, but did not provide what was to happen if any such cloth remained undisposed of after that date. It is quite conceivable that there might be no demand for a particular kind of cloth and the dealer might find it impossible to dispose of it within the specified date. So on December 30, 1943, a notification No. 34.- Tex.A(15)/43 was issued by the Textile Commissioner authorising all dealers land persons holding on behalf of dealers to keep cloth manufactured before August 1, 1943, provided that such cloth was stamped in accordance with the directions issued in that behalf by the Provincial Government. A new Clause 15A was then inserted by notification No. 34-Tex.A(l)/ 13/43 on January 22, 1944, in these terms: Notwithstanding anything contained in clauses 14(1) (6) and 14(2) (6), cloth or yarn not disposed of within the period specified in those clauses may be kept and sold by a dealer subject to the conditions notified in this behalf by the Textile Commissioner prescribing the special markings to be made on such cloth or yarn, the agency by which the marking shall be made and the fee payable for such marking. Provided, however, that no such cloth or yarn shall be kept undisposed of by any dealer, or by any person holding on behalf of a dealer, for more than six months after the date of such marking.