Enforcement of binding return-of-gold directions secures statutory time under the voluntary disclosure scheme.

Binding criminal court directions on return of gold could not be ignored or left unimplemented indefinitely, and the authorities were required to decide the pending applications on merits in accordance with law. Because the statutory period under the voluntary disclosure scheme had expired for reasons beyond the petitioners' control, they were entitled to that period from the date the gold was delivered to them for dealing with or disposing of it under the ordinance. Compliance with the earlier judicial orders and the petitioners' statutory entitlement were enforced.

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Issues: Whether the authorities could withhold action on the petitioners' applications and refuse to act on the earlier judicial directions relating to return of the gold, and whether the petitioners remained entitled to the statutory period for dealing with the gold under the voluntary disclosure scheme.

Analysis: The question concerning return of the gold had already been adjudicated by the criminal courts and had attained finality. The authorities were not justified in disregarding those binding directions or in keeping the matter pending indefinitely. The petitioners' applications also required decision on merits and in accordance with law. Since the statutory period available under the scheme had elapsed for reasons beyond the petitioners' control, the Court held that they should be allowed to avail of that period from the date of delivery of the gold to them for dealing with or disposing of it in the manner contemplated by the ordinance.

Conclusion: The respondents were directed to act in conformity with the earlier judicial orders and to decide the pending applications within the stipulated time, and the petitioners were held entitled to the statutory period for disposal of the gold from the date of delivery.

Final Conclusion: The petition succeeded and the petitioners obtained relief enforcing the earlier directions and their statutory entitlement under the voluntary disclosure scheme.

Ratio Decidendi: Where entitlement under a fiscal amnesty scheme has been judicially recognised and has attained finality, the authorities cannot withhold implementation or keep the matter pending, and a court may direct compliance with the binding orders as well as grant the statutory benefit that could not be exercised for reasons beyond the party's control.

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