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1983 (4) TMI 286

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..... e Respondent. ORDER [Order per : Shri I.J. Rao]. - This matter originally was a revision petition which has been transferred to the Appellate Tribunal and is taken up as an appeal for consideration. 2. The grievance of the Appellant is that gold ornaments weighing 2253.500 gms. were ordered to be confiscated with an option for redemption of the same on payment of a fine of ₹ 15,000. .....

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..... n need be made and did not deliberately and in defiance of law act against the provisions of law. During the hearing the learned Counsel for the Appellant made his submissions and stated that there is no deeming provision in the Gold (Control) Act and as such while construing the expression "in any capacity other than a licensed dealer" it would not be possible to fasten a liability for declaratio .....

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..... her declaration, as the case may be, in accordance with the provisions of this section in relation to any gold owned, possessed, held or controlled by him in any capacity other than the capacity of licensed dealer or refiner and the provisions of sub-section (5) shall not apply to such gold." 5. The argument that "capacity" as it occurs in Section 16(7) is not defined, put forward during the .....

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..... . An examination of Section 16(7) shows that the words "in any capacity" are wide enough to attract the ornaments of the dealer's wife and to make it a legal duty for him to declare them. It has not been shown to us by the Appellant that his wife was a separate assessee of income-tax or that she was independent of him. Section 16(2) lays down as to who must make a declaration in respect of va .....

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