GIRDHARILAL Vs. ASSISTANT COLLECTOR CENTRAL EXCISE DIVISION

JUDGEMENT

(1.) The petitioner is a firm carrying on business at Kangra as a dealer in gold since 1945. It was granted a license for the purpose under Rule 126-E of the Defence of India Rules, 1962, and the license was renewed from year to year until the year 1967. Thereafter the license, it is said, was renewed under Section 27 of the Gold Control Act, 1968, It is presently valid for the year 1972. On July 25, 1971, the following endorsement was made by the Licensing Authority:

(2.) The petitioner contends that the Assistant Collector has no power to withdraw the permission originally granted to it for selling gold ornaments at the fairs. It is urged that the places where the fairs are held must be considered to be premises licensed under the Gold Control Act, and by the impugned order the extent of the licensed premises has been abridged although the petitioner has given no reason within the contemplation of the Act for such modification of his license. In our opinion, the contention is without substance.

(3.) Section 27, (1) of the Gold Control Act (hereinafter referred to as "the Act") prohibits a person from carrying on business as a dealer unless he holds a valid license. The license has to be in a prescribed form, is valid for the period specified therein and may be renewed from time to time, and is subject to such conditions and restrictions as may be prescribed. Section 27 (7) provides: