ORDER :- This case involves a very short point but as the facts had not been very clearly set out in the statement of the case we had to wade through various papers to find out what exactly the facts were. The assessee is a registered firm which was acting as managing agents of the Shankar Sugar Mills Ltd., Captaingunj, Gorakhpur. The assessee was also carrying on the business as sole selling agents. To carry on the latter business the assessee had an office at Kanpur. Under the Sugar Control Order, 1942, the Sugar Controller for India issued a Notification No.32-S.C.(2) 42, dated 25-4-1942, to the following effect :

"In exercise of the powers conferred by cl.3 of the Sugar Control Order, 1942, the Sugar Controller for India hereby notifies 30-4-1942, as the date after which no producer shall dispose of, or agree to dispose of, or in pursuance of any agreement entered into on or before that date make delivery of, any sugar except -

(i) to a recognised dealer, or

(ii) to a person specially authorised by the Controller to acquire sugar on behalf of the Central Government or of a Provincial Government."

The Sugar Control Order mentioned above had directed that a producer shall dispose o

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