JUDGEMENT
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(1.)THE applicants, Hatimali and Turabali were convicted and sentenced Under Sections 7 and 10, Essential Supplies (Temporary Powers) Act, 1946, to pay fines of Rs. 20,000 and Rupees 6000 respectively by the Section 30-Magistrate, Nagpur; and in appeal the Sessions Judge, Nagpur, altered the convictions to convictions under R. 81 (2) and 117 of the Defence of India Rules, but maintained the sentences. The applicants have now come up in revision to this Court.
(2.)THEY are partners of a firm which carries on in Nagpur the business of iron and steel goods under the name "khan Sahib M. Hassonjee and Sons" and is a registered stockholder. The applicants were subject to the control of the Regional Deputy Iron and Steel Controller, Bombay, who by the order Ex. P-22, dated 27th August I9i6, issued, under Clause 11 of the Iron and Steel (Control of Distribution) Order, 1941, directed all stock holders to deolare their stockei on 1st September 1916, as it was intended that sales of iron asid steel goods were to be controlled after 31st August 1916. Under that order also stock holders were required to declare the Btocks of such goods on or before 14th Eeptember 1946,
(3.)IN September 1946, the Defence of India Rules were in force and the order Ex. p. 22 of the Regional Deputy Iron and Steel Controller was as shown, under cl. 11 of the Iron and Steel (Control of Distribution) Order, 1941 which had been made under1 Defence of India, Rule 81 (2 ). Contravention of that Order was punishable Under Section 81 (i) ibid-
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