LAWS(GAU)-1972-8-5

GANPATRAI DHANUKA Vs. A. K. BANDOPADHYAY, COLLECTOR, CUSTOMS AND CENTRAL EXCISE, SHILLONG AND ANOTHER

Decided On August 30, 1972
Ganpatrai Dhanuka Appellant
V/S
A. K. Bandopadhyay, Collector, Customs And Central Excise, Shillong And Another Respondents

JUDGEMENT

(1.) THIS application under Article 226 of the Constitution of India is directed against an order dated 15th May, 1969, by which certain gold bar seized from the possession of the petitioner was confiscated under Section 71 (1) of the Gold (Control) Act, 1968 (No. 45 of 1968), hereinafter called 'the Act'. By the same order, sovereigns numbering 45, which had also been seized, were released.

(2.) THE petitioner describes himself as the Karta of a Hindu joint family consisting of four adults and four minors and carries on business in the name and style of Ramjidas Ganpatrai Dhanuka, Strand Road, Gauhati. The petitioner gave a declaration of the gold, other than ornaments, in his possession under Rule 126 -I of the Defence of India Rules, 1962, in the prescribed form (Annexure 'A' to the petition) on 20th February, 1963. He stated as follows in his declaration in the return:

(3.) BEFORE we proceed to deal with the submissions of the learned counsel, it is necessary to give the history and sequence of the legislation with regard to the control of gold. For the first time, by the Defence of India (Amendment) Rules, 1962, Part XII -A providing for 'Gold Control' was added in the Defence of India Rules. This Part contains six chapters and opens with Rule I26 -A and ends with Rule 126 -Z. Next, in order, is the Gold (Control) Act, 1965 (No. 18 of 1965) which was passed by Parliament on 22nd September, 1965. This Act, however, was not brought into force by the Central Government under Section 1 (3) of the said Act. The Defence of India (Fourth Amendment) Rules, of 1st November, 1966, amended the Defence of India Rules, 1962 in Chapter XII -A and we may only quote for our purpose the material portion of Rule 126 -H as amended by the 1966 -Rules: