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TMI Blog2019 (1) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... able dissatisfaction in the minds of the public and hardship and harassment to artisans and small self-employed goldsmiths - the repeal simpliciter, in the present case, does not attract the provisions of Section 6 of the General Clauses Act as a contrary intention is very clearly expressed in the statement of objects and reasons to the 1990 repeal Act. This Court noticed that, in a parallel instance of simpliciter repeal, Parliament realized the grave injustice and injury that had been caused to heirs of LRs of victims of accidents if their petitions were rejected only on the ground of limitation. This being the case, this Court found that a different intention had been expressed and, therefore, Section 6A of the General Clauses Act wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he did not declare this gold, even though he is given the benefit of the gold bond scheme, he has rendered himself liable to punishment for not declaring his gold, at the appropriate time, as required by law. 19. Considering all the facts and circumstances of the case and weighing the merits of the evidence available on record, I order that the gold shall be released to the party charged for invest in gold bond in pursuance of the application tendered by him to the State Bank of Indore in 1965. 20. I also order that for failure to declare the gold in his possession, which involves contravention of gold control rules, I impose upon him a penalty of ₹ 25,000/- (Rupees twenty-five thousands only) under Rule 126-I(16) of the Gold Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gold Control Act, 1968 was enacted with the broad objectives of controlling the production, manufacture, supply, distribution, use and possession of and business in gold, ornaments and articles of gold. The said enactment was meant to supplement other preventive measures to make circulation of smuggled gold difficult and its detection easier by extending the control over gold beyond the stage of import. (2) Over the past 22 years, the results achieved under the Act have not been encouraging and the desired objectives for which the Act was introduced have not been achieved due to various socio-economic and cultural factors in the vast multitude of the country s population and the lack of administrative machinery. On the other hand, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rupesh Kumar, Learned Counsel appearing on behalf of the Revenue, has taken us though the impugned judgment and has argued that once there is a repeal simpliciter, without any savings clause, the whole object of such a repeal was so that the general rule under Section 6 would apply, as a result of which the law laid down in State of Punjab v. Mohar Singh, [1955] 1 SCR 893, would apply. 6. Having heard Learned Counsel for both sides, we are of the view that the statement of objects and reasons makes it clear that over 22 years, the results achieved under the Act have not been encouraging and the desired objectives for which the Act has been introduced have failed. Following the advice of experts, who have examined issues related to the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n sub-section 2 thereof, by saving show cause notices which, ordinarily, are not saved even if Section 6 were to apply - See M.S. Shivananda v. Karnataka State Road Transport Corporation and Others, [1980] 1 SCR 684 following Director of Public Works Anr. v. Ho Po Sana Ors., [1961] 2 All. ER 721. 10. This being the case, we are of the view that the show cause notice dated 1-6-1971, which is the subject matter of this appeal, no longer survives. In this view of the matter, the appeal is disposed of. Civil Appeal No. 10824 of 2018 (@ SLP (C) No. 26686/2016), Civil Appeal No. 10830 of 2018 (@ SLP (C) No. 29640/2016), Civil Appeal No. 10829 of 2018 (@ SLP (C) No. 29613/2016), Civil Appeal No. 10831 of 2018 (@ SLP (C) No. 29641/2016), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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