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Issues: Appeal under Section 81 of the Gold (Control) Act, 1968 against the refusal of renewal of a gold dealer's license for the year 1982 based on low turnover.
Detailed Analysis: 1. The appellant appealed to the Tribunal against the Addl. Collector's order rejecting the renewal of the gold dealer's license for 1982, citing non-conformity with Rule 3(ee) of the Gold Control (Licensing of Dealers) Rules 1969. The rule requires a licensed dealer to be a wholesale dealer in standard gold bars, articles, or ornaments, or have a turnover not considered too low. The appellant argued that despite illness and medical certificates submitted, the Addl. Collector did not consider valid reasons for the low turnover, which was higher in the previous year. The appellant's Advocate contended that discretion should have been exercised in his favor for renewal. 2. The departmental representative opposed the appellant's submissions, stating the mandatory nature of Rule 3(ee) and emphasizing the importance of adhering to its provisions. The representative highlighted that the appellant's turnover for the previous year was considered low, and the appellant's claim of being a wholesale dealer in gold bars was raised only during the appeal, which was deemed insufficient. The appellant's Advocate argued against drawing a distinction between wholesale dealers in gold and ornaments, as the rules do not provide for separate licensing of wholesale dealers in gold. 3. Upon examining the arguments, the Tribunal found that Rule 3(ee) provides alternative conditions, and only one needs to be satisfied. Since the appellant was a wholesale dealer in standard gold bars, the condition regarding low turnover did not apply to him. Therefore, the Tribunal agreed with the appellant's Advocate that the Addl. Collector's refusal based on low turnover was incorrect. Consequently, the Tribunal set aside the Addl. Collector's order and directed the renewal of the appellant's gold dealer license for the year 1982.
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