Suhas Chandra Sen, J. - (1.) Mrigendra Nath Gayen with his brother Debendra Nath Gayen and Sri Tarak Nath Gayen and Niranjan Gayen used to live in a house at Patna Bazar, District: Midnapur, West Bengal. Mrigendra Nath Gayen, Debertdra Nath Gayen, Tarak Nath Gayen and Niranjan Gayen were all members of a joint family. The house was a joint family property and was utilised for the purpose of residence as well as business premises.
(2.) The Gayens were! engaged in the business of gold smithy and held a licence for this purpose issued under the Gold Control Act.
(3.) On 4th March, 1978 there was a search by the Gold Control Authority and gold and god ornaments were seized by the Gold Control Officers on the allegation that the provisions of the Gold Control Act, had been violated. Proceedings for imposition of penalty and confiscation of the gold that was seized was initiated by the Gold Control Officers against Debendra Nath Gayen, Tarak Nath Gayen and Niranjan Gayen. No proceeding was taken against Mrigendra Nath Gayen who was the head of the joint family. Mrigendra Nath Gayen died on 19-12-1982 after the adjudication proceedings pursuant to the seizure case was decided. Debendra Nath Gayen died on 11th February, 1982 during the pendency of the appeal before the Appellate Tribunal against the order passed in the adjudication proceedings.;