https://www.taxtmi.com/caselaws?id=72655 Section 16(1) read with Section 16(5) of the Gold (Control) Act permits a family to hold ornaments up to the prescribed limit without declaration, but Section 16(6) confines "family" to husband, wife and one or more minor children, or any two or more of them. A major son and his wife therefore could not be clubbed with the appellant's household for declaration purposes. The separate wealth tax returns also supported that they were distinct units and not one undivided family under the Act. The contrary view ignored the express statutory definition, so the seizure based on clubbing the two families was unsustainable. en-us Fri, 12 Sep 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72655 Section 16(1) read with Section 16(5) of the Gold (Control) Act permits a family to hold ornaments up to the prescribed limit without declaration, but Section 16(6) confines "family" to husband, wife and one or more minor children, or any two or more of them. A major son and his wife therefore could not be clubbed with the appellant's household for declaration purposes. The separate wealth tax returns also supported that they were distinct units and not one undivided family under the Act. The contrary view ignored the express statutory definition, so the seizure based on clubbing the two families was unsustainable. Case-Laws Central Excise Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72655