(1.) This appeal by special leave involves an interpretation of the proviso to Section 71 of the Gold Control Act, 1968.
(2.) One Kesharimal Porwal, who had two flourishing businesses - a bidi factory at Kamptee and a gold and silver shop at Mandsaur - died on October 7, 1952 leaving behind him surviving a widow Ratanbai, a daughter Shantabai and a son Nem Kumar. Both Shantabai and Nem Kumar had each a son at the time of death of Kesharimal. After the death of Kesharimal, Nem Kumar had four more sons.
(3.) The said Kesharimal also left a will dated February 10, 1952 whereby he bequeathed certain gold and silver to his grandsons. It was provided in the will that each grandson would receive 500 tolas of gold at the time of marriage and the remaining gold would be equally divided among them. It may be stated here that at no stage the genuineness and validity of the will was questioned, nor have they been challenged before us.