14. (1) Subject to such directions as may be given in this behalf by the Government, the Controller may by order direct the owner or the manager of a hotel to reserve in the hotel such accommodation as may be specified in the order. (2) Subject to any direction by the Government in this behalf, the Controller may allot the accommodation reserved under sub section (1) to any person and such person shall thereupon be deemed to be a guest at the hotel in relation to the accommodation allotted to him. (3) Where any accommodation is reserved under sub section (1), the owner or the manager of the hotel shall make the accommodation so reserved, or such portion of it as the Controller may direct, available to the Controller for occupation by the person to whom it has been allotted at the expiry of forty-eight hours from the service upon him of a notice in writing in this behalf by the Controller. (4) Nothing in this section shall prevent the owner or the manager of the hotel from letting any accommodation reserved under sub section (1) to a guest, other than the person to whom such accommodation is allotted by the Controller, upon the condition that if and when a notice is received from the Controller under sub section (3), such guest will vacate the accommodation within forty-eight hours of the receipt of such notice.