Kuppuswami Ayyar, J.

1. The petitioners are accused 7 and 8 in C.C. No. 77 of 1945 on the file of the Additional First Class Magistrate of Devakottai. They, along with others, were prosecuted under Section 120-B, Penal Code read with Rule 90-B of the Defence of India Rules, for conspiracy to export gold from British India. The petitioners contended that the prosecution cannot be started without a sanction as required by Section 196-A of the Code of Criminal Procedure. It runs thus No Court shall take cognizance of the offence of criminal conspiracy punishable under Section 120-B of the Indian Penal Code, * * * (2) in a case where the object of the conspiracy is to commit any non-cognizable offence, or a cognziable offence not punishable with death, transportation or rigorous imprisonment for a term of two years or upwards, unless the Provincial Government or a Chief Presidency Magistrate or District Magistrate empowered in this behalf by the Provincial Government, has, by order in writing, consented to the initiation of the proceedings.

2. The question for consideration is whether the offence with which the petitioners have been charged is an offence in respect of which sanction