HEADNOTE:
The assessee, a Hindu Undivided Family, was carrying on
business in gold and jewellery in Lahore till June 1947.
In view of the impending ... hence he deposited a trunk which he had brought from Lahore
containing gold ornaments, jewellery and cash with the
Imperial Bank of India. The assessee
Wheth-
er irreconcilable conflicts necessary-Whether incidental
provisions can be struck down-- Gold Control Act 1968--Con-
flict between a Central law and a State ... legislative
competence to enact the statute.
(3) So far as the Gold ornaments are
concerned the field is occupied by the Gold
Control
taking the currency notes to Pakistan to
enable him to purchase gold in that country with a view to
smuggling it into India. The Collector ... that if he was regarded as engaged in
the business of smuggling gold he was entitled to a
deduction under section
case under section 411 I.P.C. to
substitute the J seized gold coins with different markings
offering a bribe ... other accused in a hotel and also
recovered from him the gold coins of different markings. The
currency notes
First Schedule
Entries 56 and 26A-Scope of-Ornaments and articles of gold
whether 'bullion and specie'-G.I. pipes whether 'water ... HEADNOTE:
On the questions (1) Whether the ornaments and other
articles of gold purchased by the assessee fell within the
description of "Bullion
independent
witnesses. From his trousers' pocket two pieces of foreign
marked gold in the shape of round tablets weighing 373.800
gms. were recovered ... incident there were no other incidents showing that he
was habitually smuggling gold, (ii) that considerable time
had elapsed between the date of recovery
case as set out in the petition, was carrying on business in gold and silver coated cotton threads as a licensee in this shop ... result of the search made by them, seized primary gold weighing 40 grammes, one gold bar bearing foreign marks and weighting 10 tolas which
This petition challenges the validity of certain provisions of the Gold Control Rules 1963. On 26th October 1962, simultaneously with the Declaration of Emergency under ... comprising Rules 126-A to 126-Z, (hereinafter referred to as the Gold Control Rules, 1963). Rule 126-A, clause (a), defined "Board
relating to the construction and effect of Section 117 of the Gold (Control) Ordinance, 1968, and Section 116 of the Gold (Control ... comprising Rules 126A to 126Z (hereinafter referred to as the Gold Control Rules). Rule 126A, Clause (a), defined "Board" to mean the Board
Gold Control Rules, 1963, whether includes smuggled gold
within their ambit.
HEADNOTE:
The appellant was found carrying smuggled gold with foreign
markings, concealed ... 126H (2)(d) read
with Rule. 126 P(2)(iv) of the. Gold Control Rules, 1965.
The High Court upheld the convictions. The appellant
