Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1982 (9) TMI 233

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The petitioner is a licensed dealer in Gold. He deals in Gold Jewellery with his shop situated and licensed at Nellore. The petitioner does business in Gold Jewellery not only from his licensed premises at Nellore, but also from outside. 2. On 2-8-1982, he made out voucher No. 27 in respect of 495 pieces of Gold Jewellery weighing 1891.300 grams for sale outside his licensed premises of Nell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... zed for the contravention of Section 55 of the Gold (Control) Act, 1968. 3. The present Writ Petition has been filed by the petitioner for the issue of a Writ of Mandamus declaring that the seizure of gold jewellery by the third respondent on 7-8-1982 was illegal and for the return of the same. 4. The third respondent in his counter while substantially admitting the facts stated by the petit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g 1891.300 grams under voucher No. 27, dated 2-8-1982, was shown in G.S. 12 Account, the balance column in G.S. 12 account was kept blank and the failure to strike the balance column in G.S. 12 account amounted to a contravention of the Gold Control Act and its provisions. This is the justification which the third respondent has given for seizing the above-mentioned 495 pieces of gold. In justific .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at in respect of gold any provisions of the Act has been, or is being or is attempted to be contravened. The question therefore that arises for consideration in this case is whether the third respondent has reasonable cause to believe that in respect of Gold seized by him the petitioner has been or is being or is attempting to contravene the provisions of the Gold Control Act. 6. So far as the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er accounted for G.S. 12 Account. I consider that circumstances as furnishing a sufficient reason to the third respondent to believe that the petitioner has contravened the provisions of the Gold control Act in relation to the 66 pieces of gold. But in the circumstances of this case, I hold that the Gold Control Officer, cannot make that reasonable belief relating to 66 pieces of gold into a justi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates