9911796707
TMI Blog1984 (3) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... s came to 831.5 gms. Some private accounts were also seized from which the Gold Control Officers concluded that there have been transactions of gold of an illegal nature. The seizure was effected on 15-5-1976 while the transactions showed in the private accounts were alleged to have been taken place in the year 1966-67. The gold ornaments were said to have been wrapped up in jewellery papers with names of many people written on tags. The appellant s story was that they have been given to him by those people whose names appear on the tags for safe custody. In addition, ornaments containing means of other persons, ornaments inherited from his father were also found. The name tags, however, bore no addresses. The Counsel for the appellant stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol Act, 1968. 2. The Counsel for the Department said that there was no need for any reference whatsoever. When the Collector did not make investigations to determine from the persons whose names were given in the tags it was for a very good reason that the tags bore no addresses. If the names were genuine, the addresses would have been given and worthwhile investigations could be made, and in such cases an investigation made immediately after the seizure before the persons have had time to work out a plan if they are confronted by the Gold Control Officers. It is certain that the names were not genuine names and that the persons were fictitious ones and that the method was adopted only to frustrate investigations. Investigations made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o make investigations afterwards would clearly be making investigations after the accused persons have had time to prepare the grounds so that it would appear that the names were genuine. The fact is that whether the names were of genuine people or not, it was impossible to investigate for want of proper addresses. We are, therefore, not prepared to accept that there has been any failure on the part of the Collector. Furthermore, we do not accept the contention that this was a point of law as maintained by the appellant. 4. We have also read the court decisions quoted by both the sides. We could only like to quote the decision of the Supreme Court in Civil Appeal No. 2605 of 1969 decided on 22-2-1971 in which the Court held that the Gold ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
