9911796707
TMI Blog1985 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Department, Madras, a search of the residential premises of Hansraj Jeewandas was conducted by the Central Excise Officers on 2-4-1980. Primary gold weighing 482.900 gms (consisting of gold bars weighing 316.600 gms. and gold rods weighing 166.3 gms) and gold coins weighing 1759.150 gms. found in a steel almirah, were seized. Hansraj explained that these goods belonged to his widowed si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso confiscated the gold coins on the finding that they formed part of the gold ornaments and articles held by Goki Behn, whose total possession of 3002.050 gms. exceeded the limits laid down in the Act viz., 2000 gms. for an individual at the time of her death, and that her failure to give a declaration in regard to the gold and gold ornaments referred to, have rendered him liable to confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to confiscation. A notice to show cause has been issued to Hansraj Jeewandas; he having come in such possession by succession in terms of the proviso to Section 71 of the Act. The coins would not be liable to confiscation in the hands of Hansraj Jeewandas for the omission by Goki Behn to declare these". and set aside the order of confiscation of the gold coins. 3. The Applicant has sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omission was without the knowledge or connivance of Shri Hansraj Jeewandas was relevant when the gold became liable to confiscation while still belonging to late Smt. Goki Behn. 4. We have heard both the parties to the Reference Application. As a result of discussion, it has been decided to refer under Section 82B of the Gold (Control) Act, 1968, the following single question of law arising fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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