§ 56. Sir John Mellorasked the Parliamentary Secretary to the Ministry of Food the object of paragraph 14 of the Emergency Powers (Defence) Food (Carrots) Order (S.R. O. No. 831 of 1943); and, in particular, what was intended to he meant by the words "any artificial transaction"?
§ Mr. MabaneThis article appears in all Orders made by my Department to control prices. Its object is to make it an 1627 offence to attempt to evade a controlled price by some collateral bargain which is fictitious and not bona-fide. Whether a charge purporting to be made for some fictitious service is or is not an artificial transaction must be a matter for decision by the courts.
§ Sir J. MellorWhy is not the term "artificial transaction" used in the Order, which contains a long interpretation clause?
§ Mr. MabaneI think the hon. Member will appreciate that a similar term was used in the Finance Act, and that the interpretation must be left to the proper body charged with the duty of interpretation.
§ Sir J. MellorWhy is there no reference in the Order to the Finance Act?
§ Mr. Mabanemerely used the Act as an illustration. I am sure that the hon. Member fully appreciates that it is impossible to define in an Order what is an artificial transaction.