ORDER

Mulla, J. - This is an application in revision by one Lala Gillumal who has been convicted of an offence u/s 13, U.P. Cotton Cloth and Yarn Control Order, 1943, and has been sentenced to a fine of Rs. 100.

The applicant is admittedly a partner in the firm of Arjun Das Shankar Lal which deals in cloth. It is also admitted and found that he is a registered retailer. It appears that the shop was visited by one J.S. Singh, who is presumably an officer of the Supply. Department, and he found that certain copies of cash memos retained in the shop in accordance with the provisions of Section 6, U.P. Cotton Cloth and Yarn Control Order, 1943, did not contain all the particulars which should have been mentioned therein. Section 6, U.P. Cotton Cloth and Yarn Control Order, 1948, runs as follows:

Every manufacturer, selling agent, wholesale dealer, commission agent and retailer shall, if the value of goods purchased is Rs. 10 or more in all oases and if the value of goods is less than Rs. 10 when so requested by the purchaser give to the purchaser of cotton cloth or yarn a memo stating the quantity and description of cotton cloth or yarn sold by him and the price charged and shall keep a c