Practical construction of delivery entries in a penal return defeated convictions where goods were under the selling agent's control.

A manufacturer's return was assessed on a practical, commonsense reading of the word "delivered". Although the form contemplated physical delivery, the goods had left the manufacturer's premises, been appropriated to sale, passed out of the manufacturer's control, and were under the actual control of the selling agent, so the agent could properly be treated as the recipient of delivery. In a penal setting, ambiguous words should not be construed so technically as to turn honest and substantial compliance into a criminal breach. On that basis, the return was treated as true and accurate and the convictions could not stand.

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Issues: Whether the entries in the manufacturer's return stating that the cloth had been delivered to the named person were false or inaccurate so as to sustain convictions under the Essential Supplies Act.

Analysis: The return had to be read in a practical and commonsense manner. The expression "delivered" in the form meant physical delivery, but the facts showed that the goods had left the manufacturer's premises, had been appropriated to the sale, had passed out of the manufacturer's control, and were placed with the selling agent who exercised actual control over them. In the circumstances, the selling agent could properly be treated as the person to whom delivery was made. The Court also emphasised that in a penal context ambiguous words should not be construed so technically as to convert honest and substantial compliance into a criminal breach.

Conclusion: The return was true and accurate, and the convictions could not stand. The appeal was allowed and the convictions and sentences were set aside.

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