This revision is directed against the judgment of the learned District Magistrate, Coimbatore, convicting the 3rd accused Rayappa Gounder of the offence under clause 3 (1) of the Tamil Nadu Paddy and Rice Dealers (Licensing Regulation and Disposal of Stocks) order, 1968 read with a section 7 (1) (a) (ii) of the Essential Commodities Act, 1955, and sentencing him to pay a fine of Rs. 100, and in default, to undergo rigorous imprisonment for two months and confiscating a sum of Rs. 850 deposited by the 3rd accused as a condition precedent to the return of 20 bags of paddy to him.

2. In Manipur Administration v. Nila Chandra Singh1, the Supreme Court construed the definition of ‘dealer’ as contained in clause 2 (a) of the Manipur Foodgrains Dealers Licensing order, 1958. That clause defines a ‘dealer’ as meaning a person engaged in the business of purchase, sale or storage for sale, of any one or more of the foodgrains in quantity of one hundred maunds or more at any one time. The definition contained in clause 2 (e) of the Tamil Nadu Paddy and Rice Dealers (Licensing Regulation and Disposal of Stocks) Order, 1968 is identical in language except as to the quantity and runs as f