1986 (2) TMI 176

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....e Income-tax Commissioner, Patiala, to the effect that they had 113 gold biscuits, each weighing 10 tolas and 20 guineas. On the basis of this disclosure, they paid taxes to the tune of Rs. 1,25,000. Later on 5-1-1976 the petitioners reported theft of this gold to the police at Narwana, district Jind. As a result of the investigation that followed, the police prosecuted 9 persons resulting in their conviction. With the conclusion of the trial, the petitioners applied to the trial Court for the return of the gold in question. As a result of this, the trial Magistrate, vide his order dated March 16, 1978 directed the delivery of the gold back to the petitioners. Against, this order of the Magistrate, the custom authorities preferred an appeal....

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....n is stated to be nor by the custom authorities in investigating the matter any further. This is in spite of the fact that during those years the petitioners made 3 applications (Annexure P. 2, P. 8 and P. 9) either claiming the return of the gold in question or seeking the permission of the Gold Control Administrator to convert the gold-which undoubtedly is primary gold -in the light of the ordinance under which the disclosure had been made i.e. voluntary Disclosure of Income and Wealth (Amendment) Ordinance, 1975. By virtue of clauses 15 (A & B) of this Ordinance, the petitioners undisputably became entitled to either sell the gold to any licensed dealer under intimation to Gold Control Officer of the rank of Assistant Collector of Centra....

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.... has already been adjudicated and settled by the three Courts including this Court vide orders Annexure P. 1, P. 6 and P. 7. I see no justification either with the Treasury Officer or with the custom authorities not to go by the directions contained in those orders. As a matter of fact, this should have been done long back. Similarly, I do not find any justification with the respondent-authorities not to decide the applications of the petitioners (Annexure P. 2, P. 8 and P. 9) on merits and in accordance with law. In the light of this, I direct the respondent-authorities and the Treasury Officer, Jind to dispose of the question in the light of the directions contained in the orders of the Judicial Courts referred to above. Further, the resp....