KASHINATH SETH Vs. COLLECTOR CENTRAL EXCISE ALLAHABAD

JUDGEMENT

(1.) THESE are two petitions under Article 226 of the Constitution challenging the constitutionality of Section 71 read with Sections 73, 74, and 75 of the Gold (Control) Act, 1968, being violative of Article 19 of the Constitution of India. As the two petitions involve common q uestions of facts and law, they are being disposed of by one common judgment.

(2.) IN Writ Petition No. 6429 of 1971, petitioner no. 1 is a Partnership firm. It carries on the business in gold, ornaments and articles of gold under the name and style of M/s. L. Kashi Nath Seth, at Lucknow. The petitioner firm is a licensed dealer under the Gold (Control) Act, 1968. It is authorised to acquire ownership, possession, custody and control of gold, ornaments and articles of gold in accordance with the provisions of the Gold (Control) Act.

(3.) IN the meantime, the petitioner was given a notice dated 11th October, 1971, to show cause why the goods mentioned in the notice should not be confiscated under Section 71 of the Gold (Control) Act. The petitioners have come to challenge the said notice and the proceedings consequent thereto on the ground that Sections 71, 73, 74 and 75 of the Gold (Control) Act, 1968 are all ultra vires.