https://www.taxtmi.com/caselaws?id=75795 Proceedings under the Gold (Control) Act, 1968 could not be initiated or continued against a deceased person's estate in the absence of an express statutory provision. The Act required prior notice, adjudication and an opportunity of hearing before confiscation or penalty, and its confiscation and penalty provisions were treated as quasi-criminal and strictly construed. Because no proceedings had been initiated during the person's lifetime, liability could not be fastened on the estate years after death. The confiscation order and the redemption fine were therefore held to lack legal foundation and were unsustainable. en-us Wed, 28 Apr 2010 00:00:00 +0530 Sat, 11 Feb 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75795 Proceedings under the Gold (Control) Act, 1968 could not be initiated or continued against a deceased person's estate in the absence of an express statutory provision. The Act required prior notice, adjudication and an opportunity of hearing before confiscation or penalty, and its confiscation and penalty provisions were treated as quasi-criminal and strictly construed. Because no proceedings had been initiated during the person's lifetime, liability could not be fastened on the estate years after death. The confiscation order and the redemption fine were therefore held to lack legal foundation and were unsustainable. Case-Laws Indian Laws Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75795