Pawn-brokers and gold disclosure obligations under the Gold Control regime were read broadly to include pledged ornaments in custody.

Section 16 of the Gold (Control) Act, 1968 was treated as a comprehensive disclosure provision covering persons having possession, custody or control of gold ornaments and articles, including pawn-brokers holding pledged goods as bailees. Their argument that section 6 was the specific provision and that the prescribed forms were impracticable was rejected because the forms required only gross weight and related particulars of unreturned pledged articles, not fineness or exact gold content. The analysis follows the prior Supreme Court ruling on the same statutory obligation and affirms that such pawn-brokers were required to file the prescribed declarations and returns.

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Issues: Whether pawn-brokers holding pledged gold ornaments and articles were required to make declarations and file returns under section 16 of the Gold (Control) Act, 1968, notwithstanding their plea that section 6 was the specific provision applicable to pawn-brokers and that the forms requiring declaration of gold particulars were inapplicable or impracticable.

Analysis: The petitioners, being pawn-brokers, contended that their custody of pledged articles was only as bailees and that the expressions "possession, custody, control" in section 16 should be read narrowly. The challenge also extended to the practical difficulty of furnishing particulars in Forms GS 3 and GS 3A. The statutory language of section 16 was treated as plain and comprehensive, covering owners as well as persons having possession, custody, or control of gold ornaments and articles. The form requiring further particulars was held to ask only for gross weight and related particulars of unreturned pledged articles, not for fineness or exact gold content. The prior Supreme Court ruling on the same statutory obligation was followed.

Conclusion: Section 16 applied to pawn-brokers and they were bound to submit the prescribed returns and declarations. The challenge to the notice and forms failed.

Final Conclusion: The writ petition was rejected, the interim orders were vacated, and the petitioners were directed to comply with the return requirements under the Gold (Control) Act, 1968.

Ratio Decidendi: Where the statutory wording expressly includes persons having possession, custody, or control of gold ornaments or articles, pawn-brokers in possession of pledged articles are within the obligation to furnish the prescribed declarations and returns.

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