https://www.taxtmi.com/caselaws?id=165699 Section 16 of the Gold (Control) Act, 1968 was treated as a comprehensive disclosure provision covering persons having possession, custody or control of gold ornaments and articles, including pawn-brokers holding pledged goods as bailees. Their argument that section 6 was the specific provision and that the prescribed forms were impracticable was rejected because the forms required only gross weight and related particulars of unreturned pledged articles, not fineness or exact gold content. The analysis follows the prior Supreme Court ruling on the same statutory obligation and affirms that such pawn-brokers were required to file the prescribed declarations and returns. en-us Mon, 12 Nov 1979 00:00:00 +0530 Thu, 07 Aug 2014 15:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165699 Section 16 of the Gold (Control) Act, 1968 was treated as a comprehensive disclosure provision covering persons having possession, custody or control of gold ornaments and articles, including pawn-brokers holding pledged goods as bailees. Their argument that section 6 was the specific provision and that the prescribed forms were impracticable was rejected because the forms required only gross weight and related particulars of unreturned pledged articles, not fineness or exact gold content. The analysis follows the prior Supreme Court ruling on the same statutory obligation and affirms that such pawn-brokers were required to file the prescribed declarations and returns. Case-Laws Central Excise Mon, 12 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165699