https://www.taxtmi.com/caselaws?id=72573 Under the Gold Control Act, 1968, the statutory definition of "family" for declaration and permissible possession of ornaments is confined to the husband, wife and one or more minor children, or any two or more of them. Because the definition excludes other persons, a major son and his wife could not be treated as part of the appellant's family for Section 16 purposes. Separate wealth-tax returns filed by the appellant and the major son also supported the finding that they were distinct units, so the two households could not be clubbed and the excess-possession conclusion could not stand. en-us Fri, 12 Sep 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72573 Under the Gold Control Act, 1968, the statutory definition of "family" for declaration and permissible possession of ornaments is confined to the husband, wife and one or more minor children, or any two or more of them. Because the definition excludes other persons, a major son and his wife could not be treated as part of the appellant's family for Section 16 purposes. Separate wealth-tax returns filed by the appellant and the major son also supported the finding that they were distinct units, so the two households could not be clubbed and the excess-possession conclusion could not stand. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72573