3. (1) No person shall manufacture power alcohol from any substance other than molasses or such other substance as may be specified by the Government by notification in the official Gazette. (2) If any dispute arises as to whether any substance is or is not molasses or such other substance as may be specified under sub-section (1), the decision of an officer authorised by the Government in this behalf regarding such dispute shall be final and shall not be called in question in any Court.