G N DESHPANDE Vs. ISHWARIBAI U AHUJA

JUDGEMENT

(1.) THIS appeal by the Assistant Collector of Customs, Marine and Preventive Wing challenges the acquittal of the respondents Nos, 1 and 2 upon a charge of commission of an offence of possession of undeclared primary gold in contravention of the provisions of S. 8 (1) (i) of the Gold Control Act read with S. 85 (1) (ii) (a) thereof.

(2.) THE Respondents Nos. 1 and 2 Ishwaribai wife of Udhhavdas Ahuja and Gopaldas Udhhavdas Ahuja are respectively the widow and the son of one Udhavdas Kewalram Ahuja who died sometime in the year 1973. Udhavdas's grand mother was one Bhojibai. She died in the year 1951. The respondent accused No. 2 Gopaldas was born in Feb. 1950. His mother Gopibai died within three or four days after the delivery. In July 1950 Udhhavdas married a second time, this time to the present accused No. 1 Ishwaribai. It is also not in dispute that from this second wife Ishwaribai, a female issue was born to Udhhavdas, her name being Mohini. Mohini was married sometime in May 1974. This marriage, it appears, was celebrated with such pomp and show as was dazzling enough and a very remote suggestion therefore is that it was this celebration of the marriage which made the Income-tax authorities strongly suspicious. It is to be further mentioned that the banking business in which the accused Nos. 1 and 2 were partners was being conducted at Madras also as one of the branches. However, otherwise the accused Nos. 1 and 2 formed a joint Hindu family.

(3.) UPON secret information received by the Deputy Director of Inspection (Intelligence) Shri V. V. Vaidya about large undisclosed assets held by the accused persons, a search of the premises of the accused was decided to be taken. A proper authorisation in that behalf was issued in favour of the Assistant Director of Inspection (Intelligence) R. D. Mahadeshwar and another, Shri Shrivatsav.