UNION OF INDIA Vs. SHAMBHUNATH KARMAKAR

JUDGEMENT

(1.) The Union of India and others have preferred this appeal under Clause 15 of the Letters Patent against the judgment dated 20th January, 1986 of Ajit Kumar Sengupta, J. disposing of the writ application filed by Sambhunath Karmakar (since deceased), who was the predecessor-in-interest of the present respondents 1(a) to 1(h). The learned Trial Judge has directed the Union of India and its officers either to return to the writ petitioner equivalent quantity of gold seized on 26th April, 1973 or to pay the market price of such gold as on the date of the order of the Collector, Central Excise, Calcutta dated 6th May, 1985.

(2.) The present case has a chequerd history and for better appreciation of the points involved, we set out the salient facts of the case. On 26th April 1963 the Gold Control Officers attached to the Central Excise Collectorate, Calcutta had searched the premises of Sambhunath Karmakar and brothers of Ghatal and had recovered : (i) primary gold weighing 252.960 gms of 22 carat purity, (ii) 17H.472 gms. of new ornaments of 22 carat purity and (iii) 38.636 gms of old ornaments of 22 carat purity In the seizure list total value of the said gold was stated to be Rs. 16552.50. Thereafter the Superintendent of Central Excise, Gold Control, Calcutta served a notice upon said Sambhunath Karmakar to show cause why the said seized gold under Rules 126C, 126F, 126G and 126H of the Defence of India (Amendment) Rules, 1963 should not be confiscated. The petitioner, Sambhunath Karmakar had shown cause. On 10th January, 1964 the Collector of Central Excise ordered that the said primary gold, new ornaments and old ornaments of gold be confiscated under the Rule 126M of the Defence of India Rules, 1962 for contravention of Rules 126C, 126F, 126G and 126M of the said Rules. Sambhunath Karmakar, did not, however, prefer any appeal against the said confiscation order to the Administrator, Gold Control, Ministry of Finance (Department of Revenue), New Delhi.

(3.) The petitioner Sambhunath Karmakar (since deceased) was also prosecuted in the criminal court for having contravened Rules 126F(IXii) and 126P(2)(iv) of the Defence of India (Amendment) Rules 1963 in respect of the gold including gold ornaments seized from him on 26th April, 1963. On 31st July, 1965 the learned Magistrate, Ghatal convicted and sentenced him to undergo imprisonment for one month. Sambhunath Karmakar preferred a criminal revision petition in this court. On 20th January 1966 R.N. Dutt and T.P. Mukherjee, JJ made absolute the Rule obtained by Sambhunath Karmakar, set aside the order of conviction and sentence passed and acquitted him.