MADAN GOPAL DE Vs. UNION OF INDIA

JUDGEMENT

(1.) ON April 30, 1965 a search was conducted in the shop-room of Ramsaran Dey (the petitioner in Civil Rule No. 2754 (W) of 1973, a certified goldsmith of Bishnupur and gold ornaments weighing 213. 300 gms. , were seized. On the same date primary gold weighing 9. 0 gms. , was recovered on search of the body of Madan Gopal Dey (the petitioner in Civil Rule No. 2753 (W) of 1973 ) and the same was also seized.

(2.) ON August 9, 196,6, the Assistant Collector of Central Excise, Asansol Division issued show-cause notices upon the said Ramsaran Dey and Madan Gopal Dey why penalty should not be imposed upon them under Rule 126l (16) of the Defence of India Rules, 1962, Part XII A, Gold Control. They were also asked to show cause why the said quantities of gold should not be confiscated under Rule 126m (1) of the said Rules. The petitioners had shown cause. On December 23, 1966, the Collector of Central Excise, West Bengal held that Ramsaran dey and Madan Gopal Dey were guilty of the offences charged. He ordered confiscation of the gold and gold ornaments out of which the primary gold appearing 90 gms, was confiscated absolutely and for the rest i. e. , gold ornaments weighing 213. 300 gms. , be allowed under Rule 126m (8) of the said Rules an option to redeem the same on payment of a fine of Rs. 1,000/ only in lieu of confiscation. On 28th March, 1967 the appellants preferred appeals against the said order to the Administrator, Gold Control, New Delhi.

(3.) ON January 10, 1967 the President of India issued a proclamation revoking the emergency. On June 29, 1968 the President of India promulgated the Gold (Control) Ordinance, 1968. I shall hereinafter refer to the provisions of Section 117 of the said Ordinance which contained provisions for repeal and savings. The Parliament of India thereafter enacted the Gold ( Control ) Act, 1968 which received the assent of the President of India and was published in the Gazette of India on September 1,1968. Section 116 of the Gold (Control) Act contained provisions relating to repeal and savings.