JUDGMENT P. K. BALASUBRAMANYAN, CJ. — The petitioner has approached this Court complaining that the molasses kept by him under stor¬age for the purpose of sale thereof to consumers was illegally seized under Annexure-1 seizure list and entrusted to him on zima. The petitioner questions the authority of the officer who seized the molasses and submits that the seizure was without jurisdiction. 2. The seizure list Annexure-1 states that it was found that 210 metric tons of molasses was stored in an underground tank in the premises of the petitioner and the same was discovered on a search. When demanded, the petitioner could not produce the books of accounts, the licence for import, storage and sale of molasses as required under the provisions of the Orissa Khandasari and Gur Dealers Licensing Order, 1963, and in view of this, the stock was being seized for contravention of Clause 3 of the aforesaid Licensing Order. What is contended on behalf of the petitioner is that the molasses seized does not come within the purview of Clause 3 of the Licensing Order re¬ferred to in Annexure-1, and consequently, the seizure was with¬out authority. This is sought to be met by the learned Additional Government Advocate by contending that molasses seized from the petitioner comes squarely within the definition of ‘Gur’ as found in the Licensing Order and since admittedly the petitioner had no li¬cence under the Licensing Order for storing the molasses, it was rightly seized by the authority concerned. He submitted that the seizure was well within the jurisdiction of the authority. 3. We must notice that the seizure was only for alleged violation of the Licensing Order of 1963 and not for violation of any other provision of law, Rule or Regulation. Hence, the only question that arises is whether the molasses stored by the peti¬tioner comes within the definition of ‘Gur’ as contained in the Licensing Order of 1963. Clause 2(f) of th Licensing Order de¬fines ‘Gur’ as follows : “Gur” - Gur means articles commonly known as Gur, Gul, Zaggery, Palmyra Zaggery Shakar and Rab and includes raw sugar has also uncrystallised sugar in any other form comprising origi¬nal and convertible molasses and other impurity inherent or foreign prepared by boiling cane or palmyra juice. Clause 2(f) of th Licensing Order de¬fines ‘Gur’ as follows : “Gur” - Gur means articles commonly known as Gur, Gul, Zaggery, Palmyra Zaggery Shakar and Rab and includes raw sugar has also uncrystallised sugar in any other form comprising origi¬nal and convertible molasses and other impurity inherent or foreign prepared by boiling cane or palmyra juice. So molasses cannot be termed as Gur, which is apparent from the plain reading of the language employed in the Control Order.” The definition is wide and in addition to the articles specifi¬cally referred to therein as meaning Gur, it also contains an inclusive part. The definition indicates that ‘Gur’ includes raw sugar and also uncrystallised sugar in any other form comprising original and convertible molasses. It is clear from the defini¬tion that raw sugar and also uncrystallised sugar in any other form is brought within the definition by way of the inclusive device. The question then is whether original or convertible molasses can be equated to raw sugar or uncrystallised sugar which is brought within the inclusive definition. The definition while bringing in raw sugar and uncrystallised sugar in any other form, indicates that uncrystallised sugar may comprise of original or convertible molasses. ‘Comprise’ would normally mean “to contain, to include, to consist of, object as parts or towards”. There¬fore, uncrystallised sugar in any other form could have as its part or can consist of original molasses or convertible molasses. But, this does not mean that original molasses or convertible molasses can be equated to uncrystallised sugar in any other form or can be brought within the description “uncrystallised sugar in any other form”. A component may be a must for making the sub¬stance, but that cannot make the component, the substance itself. In fact the definition indicates that uncrystallised sugar in any other form may be made from original molasses, convertible mo¬lasses and from other materials. Thus, going by the definition of ‘Gur’ in the Licensing Order, we are of the view that molasses in original form or convertible form, cannot be understood as un¬crystallised sugar. Molasses, going by the dictionary meaning, is ‘a thick dark brown liquid made from sugar plants and is used for cooking’. Thus, going by the definition of ‘Gur’ in the Licensing Order, we are of the view that molasses in original form or convertible form, cannot be understood as un¬crystallised sugar. Molasses, going by the dictionary meaning, is ‘a thick dark brown liquid made from sugar plants and is used for cooking’. Such a liquid, unless it is brought in specifically in its pristine form cannot be understood as uncrystallised sugar in any other form, and brought within the definition of ‘Gur’ in Clause 2(f) of the Licensing Order. Since in this case, the seizure is alleged to be for contravention of Clause 3 of the Licensing Order, 1963, we are satisfied that the said seizure is without legal authority and hence illegal and without jurisdic¬tion. We are not considering whether under other applicable laws, the petitioner should have a licence for storing and selling molasses within the premises in Cuttack town, since in this case, the seizure does not purport to be for violation of any other Licensing Order or statutory requirement and the seizure is only on the ground of want of a licence under the Licensing Order, 1963. 4. For the aforesaid reasons, the writ petition is allowed and the seizure of molasses of the petitioner under the Licensing Order, 1963 is quashed. The molasses has been entrusted to the petitioner on zima. The petitioner will now be in possession of the said molasses in his own right and be free to deal with it on his own subject to his obligation to fulfil the requirements of any other Act, Rules or Regulations and as if there was no sei¬zure of the same under the Orissa Khandasari and Gur Dealers Li¬censing Order, 1963. Petition allowed.