STATE OF MAHARASHTRA Vs. SOLANKI JEWELLERS

JUDGEMENT

(1.) ALL these three appeals can be disposed of by this common judgment since they arise out of the same order passed in Criminal Case No. 19438 of 1990 by the Chief Judicial Magistrate, Pune on 12-8-1981.

(2.) INITIALLY, the firm M/s. Solanki Jewellers of Pune along with its two partners were prosecuted for the offences under section 55 read with sections 85 and 87 of the Gold Control Act, 1968 before the Court of Chief Judicial Magistrate, Pune in Criminal Case No. 19438 of 1990 on the allegation that on the material date 28th April, 1973 when the Inspector, Gold Control and Central Excise visited the firm premises it was noticed that the accused were in possession of gold and gold ornaments in excess of the quantity referred to in their books of account and consequently the firm and its partners had failed to make proper entries during the period 24. 4. 1973 to 28. 4. 1973 in respect of the gold ornaments purchased or transferred by them in their business transactions. The charge was accordingly fremed in the complaint case and on behalf of the prosecution seven witnesses were tendered in witness box P. W. 1 is Maruti Yadav, Inspector, Gold Control and Central Excise who filed the complaint case under authorisation Ex. 58 issued by the Gold Control Officer. He has proved the panchanama Ex. 33 on the date of his raid on the premises of the respondents. During the course of investigation, he recorded the statements of accused No. 2 at Ex. 34 and accused No. 3 at Ex. 35. The accused persons produced four vouchers before the Investigating Officer within a few days after the incident relating to the excess quantity of gold ornaments found in their possession. Pursuant thereto additional statements of accused Nos. 2 and 3 were recorded at Ex. 42 and 43 respectively. The proceedings before the customs and excise authorities ended in an adjudication order Ex. 45. Thus in short, the case in the complaint has been fully reiterated by the principal witness P. W. 1.

(3.) P. W. 2 is Manohar Dabir, the Supreintendent of Customs and Excise who supports the prosecution, while P. W. 3 Walchand Jain, P. W. 4 Bhagvant Kanehre, P. W. 5 Gajanan Gujar, P. W. 6 Shripad Khadilkar and P. W. 7 Champalal Bagala are formal witnesses such as witnesses to the panchanama etc. in respect of the investigation.