https://www.taxtmi.com/caselaws?id=72976 Failure to maintain the repair register and keep statutory gold-account records written up to date attracted liability under Rule 12 of the Gold (Control) Rules, 1968 read with Sections 55 and 74 of the Gold (Control) Act, 1968. The Supreme Court observations on amended G.S. 11 and G.S. 12 forms applied only to form defects and did not excuse complete non-maintenance of accounts or omission to enter articles in the repair register. Because the alleged defects in updating the registers were factual and unrebutted, the reference application disclosed no question of law and the penalty based on the established contravention remained undisturbed. en-us Fri, 15 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72976 Failure to maintain the repair register and keep statutory gold-account records written up to date attracted liability under Rule 12 of the Gold (Control) Rules, 1968 read with Sections 55 and 74 of the Gold (Control) Act, 1968. The Supreme Court observations on amended G.S. 11 and G.S. 12 forms applied only to form defects and did not excuse complete non-maintenance of accounts or omission to enter articles in the repair register. Because the alleged defects in updating the registers were factual and unrebutted, the reference application disclosed no question of law and the penalty based on the established contravention remained undisturbed. Case-Laws Customs Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72976