GOPAL RAO EKBOTE, J.

( 1 ) THE two writ appeals and the writ petitions question the validity of the notices issued by the 2nd respondent under the Emergency Risks (Good) Insurance Act (LXII of 1962) and the Emergency Risks (Factories) Insurance Act (LXIII of 1962 ). hereinafter called the Goods Act". and "the Factories Act. " The impugned notice charge the petitioners of having evaded premia in respect of goods and/or factories The allegation was that the petitioners contravened the provisions of the Acts inasmuch as they under ablated the goods or factories for the purpose of insuring them under the a Acts.

( 2 ) DURING the Second World War, War Risks Insurance Acts in force in the United Kingdom then were also n extended to India. The Emergency Risks (Goods and Factories) Insurance Acts. 1962 in substance are similar to the War Risks Insurance Acts. The object of the Acts is to ensure smooth flow of the commercial and industrial activity during the emergency proclaimed by the President after the Chiness aggression, by providing indemnity against damage or loss of goods or factories by enemy action. Immediately after the Chinese aggression in October, 1962, it was realised that it

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